Re: Eligibility – Order passed long before cut off date but received after cut off date due to bonafide reasons.
I would like to know the eligibility to fall into the case under eligibility for applying under Kar vivad scheme . If it is not falling then please suggest what steps I should take so that case become eligible to take the advantage under Kar vivad scheme . The fact of the case is as follows ;
(1). Assesment order for A. Y. 2010-11 is dated 21 St November , 2017 issued U/S144 r.w.s. 147 of the income tax Act 1961. Issued by AC from Pune addressing your a private Limited company at Ghatkoper the jurisdictional officer as per PAN number was at pune region .
(2) company has business activity in jammu so the main director carries on activity at Jammu . No body works at office at mumbai at Ghatkoper .
(3) assessment order is not received by the company at the office when it came by post at Gahatkoper office since it was closed but pastman delivered to the watchman of building and this fact was not known to the director of the company .
(4) nobody in the company could assess the company income tax web page since they were not knowing log in I’d pass word to assess their pan account income tax status since pan was applied by company CA and he is not in practise and not given back password to the company director .
(5) since there was a demand as per income tax assessment order nothing was paid and neither appeal is filed till today .
(6) A penalty order U/s 271(1)(c)and U/S. 271F has also been issued for A. Y. 2010-11 on 30 -5-2018 and penalty was levied , of course it was also without receiving any reply to penalty notice since all the notice not received by the company on the mail I’d since since mail I’d also not used by the company.
(7) penalty order also as usual delivered at Ghatkoper office since office was closed it was taken by building society’s watchman ( 8 ) As of today company came to know the liability of tax amount and penalty amount and now they would like to apply under Kar vivad scheme and pay the tax . But they have not filed an appeal till today .
I would like to know whether their case is eligible for applying under Kar vivad scheme if not due to not filing an appeal then can company approach the Assessing officer for officially receiving the Assessment order and after filing an appeal against the Assesment order then can file an application under Kar vivad scheme .
Sir the scheme is called “The Direct Tax Vivad Se Vishwas Scheme , 2020 “ .
After the assessment order the Assessee has time to file an appeal before the CIT(A). The Right to file an appeal accrued as soon as assessment order is passed. Limitation sets the end date and does not decide starting date. As per Income tax Act the time limit expires after 30 days of receipt of the order. In your case it seems your assessee has not received the order . You may kindly apply to the Assessing officer to grant and serve the original copy of the order. Basis this, the Assessee may file a declaration on the ground that the right to file appeal was pending as on 31st January 2020, and thereafter await the response of the Designated authority. You may be eligible for availing the benefit of the VSVScheme , 2020 .
Leave a Reply