Re: Time Limit for Filing Form No.4 under Vivad scheme, 2020

I have received certificate u/s 5(1) in Form No.3 under Vivad Scheme determining Refundable amount nearly Rs.1.00 lacs. Hence I am not required to pay tax. It is stated to submit proof for withdrawal of appeal. Now the appeal with CIT(A)is made faceless and there is no I dont know to whom to apply for withdrawal of appeal particularly when appeal with CIT(A) is made faceless. Kindly also guide what is the time limit for filing the proof of withdrawal of appeal.

My second query is that what is the time limit to file the form no 4 after receipt of certificate in form No. 3 As per my knowledge it should be filed within 15 days after receipt of form No.3. Under the circumstance how form no.4 can be filed within 15 days?

Assessee  may write the forum as CIT (A)  and date of filing of appeal before CIT (A) . If  the assessee has received the notice of hearing it contains the appeal  No  .   . The assessee may also write to the Office of the CIT (A)  to permission to with draw the appeal and may enclose the form submitted under the  VsV . On receipt of the application the CIT (A) will  pass the consequential order  which will have all the required  details.   If the assessee is not able to upload the form , the assessee may contact the Designed Authority .

The assessee can file the Form No 4 by  enclosing the copy of letter addressed to the Office of the CIT(A)  for requesting the permission for withdrawal of appeal. Please refer  Circular No. 9 /2020 dt 22 -4 2020  Q  N0 .  43   and Ans :  Under the amended procedure no appeal is required to be withdrawn before the grant of certificate by DA. . After the grant of certificate by DA under section 5 , the appellant is required to withdraw appeal or writ or special leave petition pending before the appellant forum and submit the proof of withdrawal with intimation of payment to DA as per the same section . Where as assesseee has made request for with drawl and such request is under process , proof of request made shall be enclosed

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