Re: VIVAD SE VISHWAS ACT, 2020

THE ASSESSEE HAD RECEIVED FORM 4 FOR DEPOSIT OF PAYMENT DUE. HOWEVER DUE TO FINANCIAL PROBLEMS PAYMENT COULD NOT BE DONE. WHTHER THE EXISTING APPEAL WILL BE REVIVED AUTOMATICALY OR ANY APPLICATION HAVE TO BE MOVED FOR REVIVAL OF APPEAL.

The assessee has to verify whether  the appeal is pending or already order has been passed . If the order is passed the assessee has to make an application for restoration of appeal . If the appeal is pending for  hearing, the  notice has not yet received,  the assessee has to contest  the appeal on merit . In case the details of form no 4 is filed before the Appellate Authority , the assessee may intimate  to the appellate Authority stating that the assessee has not paid the tax as per the scheme , hence the appeal may be decided on merit ,  file the written submission before the CIT(A) and  also request  for an opportunity of hearing .  

 

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