Re: VSV SCHEME

Sir, I had filed the appeal 384 DELAY before the CIT (A). My appeal was pending defore the appellate authority when I applied for VSV for disposal of my disputed demand. I had applied under scheme , deposited the demanded tax along with withdraw of appeal request and department has issued me form 5.

Today I have received an email from NFAC with notice that “DELAY IS NOT ALLOWED”

Please suggest what should I do ?

The assessee may have to file writ before the High Court . One has to verify whether the assessee has filed an application for condonation of delay along with the appeal . Please Refer Circular No 21 dt 4 -12 -2-2020 , Q. No 59 and answer Given by the CBDT  on the issue of time limit  for filing of an  appeal . Ans: If the time limit for filing appeal expired during the period from 1 st April , 2019 to 31 st Jan 2020 ( both dates included in the period ) and the application for condonation is filed before the date of issue of this circular , and the appeal is admitted  by the appellate authority before due date of filing of the declaration , such appeal will be deemed to be pending as on 31 st Jan 2020 .  

On similar issue  writ has been filed before Delhi High Court and Bombay High Court  the  final orders are awaited . It may be desirable to file the writ , otherwise the  assessee  may not get  the refund of the amount paid under the scheme .

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