Re: Query on admission of vivad se viswas scheme application

What is the last date for making an application under the vivad se viswas scheme and what is the last date for making payment.

Whether application not filed before 31st march 2020 can he file application for vsv scheme in June 2020…

If appeal filed with condonation of delay in June 2020 instead of actual last date of filing appeal on 31st January 2020 …can he file application for vsv scheme as appeal is pending.

There is no last date under VSVA as of now. For beneficial payment under VSV Scheme  the last date is December 31, 2020 as per Finance Minister’s speech dated May 13, 2020. However, there is no gazette notification or circular for the same.  We are expecting ordinance or Board circular very soon .Please  make application for condonation of delay and request the CIT (A) to hear the application for condonation of delay . Once the delay is condoned  appeal relates back to 31 st January 2020 . Accordingly the assessee can avail the benefit of the VSV Scheme . In case the appeal is before Tribunal , make an application for condonation of delay and make an application before the Registrar of ITAT to take up the matter for early hearing on the issue of Condonation of delay . Tribunal will grant an early hearing and may condone the delay .Once the delay is condoned the assessee can avail benefit of VSV  Scheme.        

 

 

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