Re: Eligbility to opt for the scheme

Can the taxpayer opt for the scheme even if the pending appeal as on 31 Jan 2020 is disposed against the taxpayer before 31 December 2020 or last date to be notified (with additional 10% payment of disputed tax)?

Please refer Q. No1   CBDT Circular No. 9 of 2020 dated April 22, 2020, www.itatonline .org  Ans : Appeals pending before the appellate forum  as on the 31 St day of January 2020 (Specified date ) are covered .  From what we understand, the appeal has been disposed by a competent authority  after the specified date. Ie 31-01 2020 and appeal is pending in higher forum .  The  assessee can avail  the benefit of the scheme , if the assessee is able to show that the appeal disposed by the competent authority without following the due process of law , eg. Ex  parte  . In such a situation the assessee can take the ground of principle of natural justice . If the appellate forum set aside the appeal to the competent authority to decide the appeal in accordance with law . when the appeal is set aside, the assesssee can avail the benefit of the VSVS . On facts it seems the assessee may not be covered under the  VSVS. |.

 

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