Re: VsV query

As per VsV Scheme a person in whose case time limit to file appeal has not expired on 31/1/2020 is eligible to opt for the scheme.
My query is whether it is necessary to file appeal after 31/1/2020 but before the expiry of the time limit to file appeal, to be eligible to avail the benefit of the scheme, or it would do even if appeal is not subsequently filed

Assessee has deemed appeal pending on the specified date, thus assessee will be eligible under VSVA. Please refer Ans to Q.No 1   Clarification issued by Board F.NO IT (A) /2020 -TPL  Circular No 9/2020 dt 22 -04 -2020 . For availing the benefit of the Scheme it is not required to file an appeal . However , if for any reason the application is rejected , the assessee may have to file an appeal before the Competent Authority with condonation of delay .  Hence it may be desirable to file an appeal .  

 

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