Re: vsv applicability

My ITAT appeal was pending as on specified date. In Sep I got an unfavorable order by the ITAT on merit. Am I eligble to VsV to save penalty and interest as the rules prescribe that the appeal should be pending as on specified date and did not envisage a situation when VsV scheme got extended and lot of appeals will be adjusidicated between Jan 31 2020 and 31 Dec 2020.

If your appeal is already heard any adjudicated by the ITAT, you are not eligible under VSVA. Unless you have intimated the ITAT about your intention to avail the Scheme in writing, and the ITAT still proceeded to adjudicate on merits. If the appeal was decided ex -prate without giving an opportunity of hearing the assseessee   a Miscellaneous application  can be filed before the Appellate Tribunal . In case the  miscellaneous application is allowed the , assessee can avail the  benefit of the  VSVA scheme . When a miscellaneous  application is allowed  appeal relates  back to the date of filing 

 

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