Re: Is Vivad se Vishwas help if Appeal is still not filed by 6 march 2021

Hi,

Is it possible to awail vivad se vishwas scheme of Income tax of 31st MArch 2021, we have not yet filed appeal, as we recoived the assesment order by 1st march 2021,

Regards
Naveen

As per section 2 (1)(a) of The Direct Tax Vivad Se Vishawas Act , 2020 , the appellant means whose appeal is pending as on specified date  , ie 31 st Day of January 2020 .  Please also  refer Circular No 9 /2020 dt 22 -4 -2020  Q. No .1 and answer  given by the  CBDT .  As per the Vsv Act , the appeals which are pending before the  specified Authority as on  specified date i.e. 31 – 1-2020 is only eligible for taking the advantages of the scheme . If appeal was not filed  by the  assessee  they  are not eligible to file declaration under the Scheme . 

On the facts of the case the asssessee is not eligible .  

 

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