Re: VSV after Receipt of Notice
I had applied for VSV scheme and it was rejected stating that no appeal is pending as on 31.01.2020, however I had filed an appeal with condonation of delay and I had received notice from NEC Delhi also either to opt for VSV Scheme or attend the hearing. Since my Appeal is admitted as I received the Notice, then why my Application was rejected? pl help
Please refer Circular No 21 /2020 dt 4 -12 -2020 Q. No 59 and answer given by the CBDT . According to CBDT if delayed appeal is filed and appeal was admitted before 4-12 -2020 before filing of the declaration , such appeal will be deemed to be pending as on 31 st January 2020. On the facts of the Querist , it seems the CIT (A) has not passed an order condoning the delay. The querist may have to approach the High Court by filing Writ petition .
One see the declarant facing above scenario in good number of cases.The CBDT should issue circular revising answer to Q no 59 and also direct CIT APPEALS to pass order in VSV cases for delay condonation.
Reading the notice of hearing by NAC and Q no 59 it seems IF APPEAL IS FIXED THAN VSV NOT POSSIBLE AS AUTOMATICALLY THE DATE 4/12/2020 has gone.