{"id":14636,"date":"2020-12-28T17:58:03","date_gmt":"2020-12-28T17:58:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vishwas\/will-appeal-be-reinstated-if-cannot-make-payment\/"},"modified":"2020-12-29T04:29:18","modified_gmt":"2020-12-29T04:29:18","slug":"will-appeal-be-reinstated-if-cannot-make-payment","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/will-appeal-be-reinstated-if-cannot-make-payment\/","title":{"rendered":"Will Appeal be reinstated if cannot make payment"},"content":{"rendered":"<p>Referring to Question 49 of FAQ dated 22 April 2020, where Question is \u201cOnce declaration is filed under Vivad se Vishwas, and for financial difficulties, payment is not made accordingly, will the declaration be null and void?\u201d   Answer given is \u201cYes it would be void.\u201d<br \/>\nIn continuation to the question, sub-section 2 of Section 4 states that \u201cUpon the filing the 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disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority.\u201d<br \/>\nMy Query is \u2018Will our appeal be reinstated if we cannot make payment due to financial difficulties or can we make fresh appeal?\u2019 <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Referring to Question 49 of FAQ dated 22 April 2020, where Question is \u201cOnce declaration is filed under Vivad se Vishwas, and for financial difficulties, payment is not made accordingly, will the declaration be null and void?\u201d Answer given is \u201cYes it would be void.\u201d In continuation to the question, sub-section 2 of Section 4 states that \u201cUpon the filing the 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disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority.\u201d My Query is \u2018Will our appeal be reinstated if we cannot make payment due to financial difficulties or can we make fresh appeal?\u2019<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/will-appeal-be-reinstated-if-cannot-make-payment\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[6],"class_list":["post-14636","vishwas","type-vishwas","status-publish","hentry","expertname-dr-k-shivaram-sr-advocate"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas\/14636","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/vishwas"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14636"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14636"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14636"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=14636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}