Please Advice <\/p>\n
In Form 4 of Vivad se Vishwas there is a requirement of mandatory attachment regarding proof of withdrawal of appeal. The appeal relates to Income Tax Appellate Tribunal and as per Vivad se Vishwas Act appeal pending before Income Tax Appellate Tribunal are deemed to be withdrawn from the date Certificate in Form 3 is received. <\/p>\n
Form 3 Certificate received from CIT on 21.05.2020. Now the System is asking to submit Form 4 but there is no proof of withdrawal of appeal to attach. <\/p>\n
Sub section 2 of Sec 4 of Vivad se Vishwas Act, 2020 —upon filing of declaration any appeal pending before the Income Tax Appellate Tribunal or Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority.<\/p>\n","protected":false},"excerpt":{"rendered":"
Please Advice In Form 4 of Vivad se Vishwas there is a requirement of mandatory attachment regarding proof of withdrawal of appeal. The appeal relates to Income Tax Appellate Tribunal and as per Vivad se Vishwas Act appeal pending before Income Tax Appellate Tribunal are deemed to be withdrawn from the date Certificate in Form 3 is received. Form 3 Certificate received from CIT on 21.05.2020. Now the System is asking to submit Form 4 but there is no proof of withdrawal of appeal to attach. Sub section 2 of Sec 4 of Vivad se Vishwas Act, 2020 —upon filing of declaration any appeal pending before the Income Tax Appellate Tribunal or Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority.<\/p>\n