Re: VSVT rejected
VSVT application of our company resected on ground of late filing of CIT(A). Filed under the limits of VSVT. We Condon the delay at the time of filing of CIT (A). Our VSVT application rejected. Can we file review application and to which authority
Please refer Circular No . 21 dt 4 -12 -2020 Q. No. 59 and Ans . If the time limit for filing appeal expired during the period from 1st April 2019 to 31st 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 the date of filing of the declaration , such appeal will be deemed to be pending as on 31 st Jan 2020. There is no power of revive , the Assessee may have to file Writ before the High Court . Please also refer unreported judgement of Bombay High Court Awantika Pratap Singh Morarji v Ashwin Kumar (CIT ) WP No 1691 of 2005 dt 9-07 -2014 dealing with KVSS honourable High Court has directed the designated authority to grant the benefit of the scheme , when the delay was condoned by the Appellate Tribunal .
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