Re: Two appeals for two different assessment years
I had two appeals for two different Assessment Years, AY 2010-11 & 2012-13. The issue in both the appeals was the same. For AY 2012-13 the decision was given in my favour. No second appeal is preferred by the department against the said order. So for AY 2010-11 can I apply for Vivad se Viswas Scheme on the basis that, subject matter of appeal has already been decided in my favour & without payment of tax.
Please refer Circular No 9 /2002 dt 22 -4 -2020 Q. No 28 and Answer . If an appeal is pending before the CIT (A) if the assessee has got favourable order from the ITAT in earlier years then the amount of payable shall be half or 50% of the amount payable . As per 2nd proviso to section 3 of VSVA, the favourable order should be of the assessee only . Favourable order of CIT (A) for earlier year is not eligible for concessional rate of 50% of tax in dispute. On the facts non filing of appeal by the department may be due to below monetary tax limit prescribed by the Board . On the facts of the case it is desirable to contest in appeal . The application the appellant is may not be accepted without paying the amount of tax in dispute .
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