Re: Vsvs

Assessee main order is dismissed upto ITAT penalty order dismissed upto cit(A) but pending before ITAT. How much amount the assessee will pay.
If he has not filed appeal against quantum order before High Court
If has filed appeal against quantum order.
Whether is is eligible for penalty amount and if yes at what rate

From what we understand from your query is that there is a quantum appeal and penalty appeal. Assuming the quantum appeal is eligible for VSVA i.e. a deemed appeal exists on the specified date ie 31 -1 -2020 ,  upon declaring the same under VSVA, the declarant assessee will have to pay only the disputed tax amount, penalty would be waived and the penalty proceedings would also be settled. Further, it would not be possible for the appellant to apply for settlement of penalty appeal only when the appeal on disputed tax related to such penalty is still pending. This has also been clarified at Question & Answer No. 8 in the Circular no. 9 of 2020 dated April 22, 2020 . Also refer question No 23 and 24 and answers   where in the Board clarified that  Q.  If the due date of filing appeal is after 31-1 2020  the appeal has not been filed , will such case be eligible for Vivad Se Viswas ?   Ans . yes  Q. No . 24 .  If the appeal is filed before High Court and is pending for admission as on 31-1 -2020 , whether  the case is eligible for Vivad  se Vishwas ? Ans . Yes. 

Also refer Q .No 20  which deals with when there is no disputed tax , however only penalty appeal is pending  as on 31 -1 -2020 before Appellate Tribunal  , the assessee can avail the benefit in case of disputed penalty / interest / fee are similar nature to terms in case of disputed tax  

 

 

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