Re: Inadvertant reporting of appeal reference number

Sir,

In the Form I of DTVSV, the appeal reference number was reported wrongly. It was an inadvertant error and the Designated authority has also issued the Form 5 based on the wrong reference number.

HOW THE REFERENCE NUMBER IN FORM 5 CAN BE CHANGED. WHAT IS THE PROCEEDURE FOR MAKING SUCH CHANGE.

The assessee can make an application before the competent authority stating the inadvertent mistake of appeal reference number . The Competent Authority has the power to rectify the mistake .

.   Please  also refer CBDT  Circular 21 of 2020 (2020) 429 ITR (St) 001with a view to provide clarification     Q. No 89  Q.  Once declaration is filed by assessee u/s 4 of the Vivad Se Vishwas can the same be revised ? If yes , at what stage of the proceedings will the same be allowed  ? 

 Answer : Yes ,  declaration can be revised any number of times before DA issues a certificate under section 5 (1) of  Vivad Se Vishwas . 

However  we have been informed that under new portal there is no provision for making amendments .

The assessee may have to contact the Designated Authority or may have to  file manually  the revised or rectification of form No 4.   

In case the Designated Authority refuses to pass the rectification order , the assessee may have to file writ before the High Court .  

 

 

   

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