Re: vsv scheme applicability on assessment u/s 144 / 143

sir
a y 2012-13 assessment order passed u/s 144 on 20/12/2019.
i do not made any appeal as of now.

can i take any benefit with VSV SCHEME.

Pls guide me sir.

regards
bharath

 As we understand from your question, no appeal is filed until date. For eligibility under VSVA, an appeal or deemed appeal is required to be pending on the specified date i.e. Jan 31, 2020.

That said, it is advisable to file an Appeal with an application for condonation of delay. The issue of condonation of delay has not yet been clarified by the department. VSVA being a beneficial legislation, a beneficial interpretation in favour of the tax payer out to be given. Therefore, there is a possibility that upon the delay being condoned, the appeal will be eligible under VSVA. It is desirable to make an application before the CIT (A) to decide the issue of condonation of delay before proceeding further in respect of merits of the case .  

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