Re: Eligibility for VSVS
One of My client has received an Order from AO U/s. 143(3) and the timelimit for filing appeal as on 31-01-2020 has not expired.But Appeal has not been filied till date.Will this case be eligible for the scheme.
There is no clarification for cases where deemed appeal is not filed. However, going by the language of VSVA strictly; The case is eligible for VSVA and there is no express language dictating otherwise. However , it is desirable to file an appeal now with application for condonation of delay. The assesses should request the CIT(A) to pass the order on condonation of delay . Once the delay is condoned appeal relates back , hence the assessee will be eligible to avail the benefit of VSVA .
See FAQ of VSVS:
Question No. 1.
Which appeals are covered under the Vivad se Vishwas?
Answer:
Appeals pending before the appellate forum [Commissioner (Appeals), Income Tax Appellate Tribunal (ITAT), High Court or Supreme Court], and writ petitions pending before High Court (HC) or Supreme Court (SC) or special leave petitions (SLPs) pending before SC as on the 31,t day of January, 2020 (specified date) are covered. Cases where the order has been passed but the time limit for filing appeal under the Income-tax Act, 1961 (the Act) against the order has not expired as on the specified date are also covered.