Hi,
To the respected panel of Advocates & Chartered accountants.

Subject: Application to opt scheme of VSV, where the appeal was filed by not uploaded due to certain technical issue.

The matter of AY-2011-2012, where the applicant of the case was not aware of any consequences because no notice was served to the applicant since the notices via email were noticed in the year of 2019 august, as from the previous year, the health of the applicant was breakdown, and nobody was available to check with the prioritised email access. As soon as the applicant noticed the email and order passed against her in the email, immediately the applicant had approached to the CIT office which is held in Gurgaon, and specified application was made to the requested officer and appeal was made, where the challan was also generated for the appeal being applied, after that situation. The scheme was launched for VSV and lockdown was made by the pandemic of COVID – 19, thus as the time passed and the deadline of VSV was 31st December,2020. On the date, 30th of December, the applicant visited to fill the form of VSV as applicant is not much educated, later. After filing the form it was told by the officer, that there’s no appeal pending before the authority or official, to which it was showed and told and generated challan was also shown to the officer that the appeal was filed by the applicant in the year of 2019 itself and hence the applicant shall be applicable for VSV. Since the appeal was generated by remained saved in the preview version and was not uploaded, the applicant being under the assumption that the appeal was filed by her in 2019 but was not uploaded due to technical issue, which was an traumatic result to the situation. The intention of the applicant was clear to file the appeal in 2019, which remained under processed due to technical issue, but couldn’t be eligible for VSV. Since the appeal was again filed by the applicant in the month of Jan by the applicant and again applicant filed the form of VSV as the date was extended for VSV. Again remained under the unknown circumstances, the file was rejected that the appeal would remained pending before the authority to 31st December 2020. As no notification was issued to citizens so that they can also be eligible for the certain VSV scheme. Hence, the amount is 13,00000 in rupees and with all the penalties and interest with Rs, 1700000/-. The applicant is the single mother and having two daughters shall be considered where the matter can be resolved as she doesn’t have any other source to fulfil and pay such heft amount. The applicant shall be considerable to the VSV scheme how and under which circumstances it can be availed? Please advice