Re: If the appeal is pending as on 31.01.2020 and thereafter order passed after 31.01.2020
If any order of appeal has been passed after 31.01.2020 by any appellate forum dismissing the appeal or partly allowed, whether the assessee will be eligible under VSV?
Not .eligible under the scheme . If an appeal is decided ex parte the assessee can make an application for restoration of appeal. When an appeal is restored it relates back the date of filing ,then an assessee can avail the benefit of the scheme.
If the appeal is already filed on or before 31st Jan., 2020 even if it was delayed by whatsoever period or even if it was filed but not admitted if filed before Honorable High Court or Honorable Supreme Court and later on after 31st Jan. 2020 such appeal was dismissed because it was delayed and delay not condoned or not admitted by Court due to any reason even though since appeal in whatsoever manner was filed and pending on or before 31st Jan., 2020 will qualify to opt for Vivad Se Vishwas