Benefit of Vivad Se Vishwas Scheme ('VVS Scheme') - The assessee ...

Assessee can reinstate appeal if Vivad Se Vishwas Scheme Section 4 decision is unfavorable, no delay condonation needed.

October 29, 2020

Case Laws Income Tax HC

Benefit of Vivad Se Vishwas Scheme ('VVS Scheme') - The assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration to be filed by the assessee under Section 4 of the said Act is not in favour of the assessee. If such a prayer is made, the Registry shall entertain the prayer without insisting upon any application to be filed for condonation of delay in restoration of the appeal - HC

View Source

← Previous Next →

Benefit of Vivad Se Vishwas Scheme ('VVS Scheme') - The assessee ...

Assessee can reinstate appeal if Vivad Se Vishwas Scheme Section 4 decision is unfavorable, no delay condonation needed.

October 29, 2020

Case Laws Income Tax HC

You may also like:

The HC affirmed that despite no express provision in the Direct Tax Vivad se Vishwas Act, 2020, the Revenue is obligated to refund excess amounts within reasonable time...

Clarification on provisions of the Direct Tax Vivad se Vishwas Act, 2020 - Circular

Clarifications on provisions of the Direct Tax Vivad se Vishwas Bill, 2020 - Circular

THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020 - AS INTRODUCED IN LOK SABHA

Delay in issuing Refund under Direct Tax Vivad Se Vishwas Scheme 2020 - interest on delayed refund - Despite the issuance of Form No. 5, the refunds for the Assessment...

Penalty proceedings u/s 271FA - late filing of the SFT statement Online by the appellant - appellant opted for the Vivad Se Vishwas Scheme and paid the due amount - Form...

The ITAT held that the order passed u/s 263 by the PCIT was in gross violation of the principles of natural justice. The Tribunal observed that the order disregarded the...

Benefit of the scheme under Direct Tax Vivad Se Vishwas Act, 2020 denied - delayed payment of just 25% of the amount - prima facie, we are of the considered opinion that...

Condonation of delay - delay of 2554 days in filing the appeal - sufficient cause for delay - assessee waited for the decision of the similar issue pending before the...

Condonation of delay of 349 days in filing the present appeal - when the ld. CIT(A) has decided the appeal of the assessee vide impugned ex-parte order, the delay in...

Tribunal found assessee had reasonable cause for delay in furnishing Tax Audit Report due to delay in finalization of statutory audit arising from dispute between Board...

Condonation of delay - Delay in filling of an appeal before ITAT - The ITAT observed taht the appeal was delayed by 17 days. The assessee claimed the delay was due to...

The assessee delayed filing an appeal against an order dismissing their appeal contesting the assessment u/s 143(3), resulting in a 346-day delay. The ITAT held that...

A Direct Tax Vivad se Vishwas Scheme, 2024 is proposed to provide a mechanism for settlement of disputed tax issues, reducing litigation without significant cost to the...

Deduction u/s 80IA was allowed despite delay in filing Form 10CCB due to technical glitches on the Income Tax portal. The form was filed 1 hour 22 minutes after the due...

Quick Updates: