Re: Regarding Form No.35 and VSVS-2020
Assessee received intimation for AY 2018-19 dated 16.10.2019 but exact date on which it was came to the knowledge of the asseessee not known. In Form No.35, the wrong dates were written i.e. date of order 23.05.2019 and date of service of order 20.07.2019. He filed appeal in Form no.35 on 04.03.2021 and thereafter went for VSVS-2020 filed Form No.1 and 2 on 09.03.2021. His application by VSVS has been rejected as the appeal was no pending as on 31.01.2020. Sir, I think if there was delay in filing of appeal either before CIT (Appeal) and ITAT, if the condonation is accepted then the application of the assessee should have been accepted under VSVS-2020.
Further, please let me know whether fresh Form No.35 can be filled due to mistake in the form already filed i.e. date of intimation and date of order served. Please clarify.
I will be highly grateful.
Thanking You,
The Designated Authority is justified rejecting the declaration . Please refer Circular of CBDT No .9 dt 22 -4 -2020 Q. no 1 and answer given by the CBDT wherein it is clarified that appeal pending as 31 st day of January , 2020 or the appeal limit for filing an appeal has not expired can avail the advantages of the Scheme . On the facts the appeal was not pending and time limit for filing of appeal has also expired . Please also refer Circular No 21 dt 4 -12 -2020 Q. No 59 and Answer given by the CBDT it is clarified that only the appeal admitted before 4 -12 -2020 can be eligible for filing declaration . It may be desirable to contest the matter on merit before the CIT (A) by filing a proper application for condonation of delay .
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