Vivad Se Vishwas

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Ankit Tantia (Querist)
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01 June 2020 Dear All,

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Appellate Tribunal and as per Vivad se Vishwas Act appeal pending before Income Tax Appellate Tribunal are deemed to be withdrawn from the date Certificate in Form 3 is received.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disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority.

Ankit Tantia

Ankit Tantia (Querist)
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06 June 2020 Answer Dr. K. Shivaram (Sr. Advocate)

Yes, your understanding is correct. For matters before the ITAT & CIT(A) there is no requirement to submit a proof of withdrawal. It is only after getting certificate from the designated authority , the assessee has to intimate to the CIT(A), if the appeal is pending before CIT (A) . If the appeal is pending before the ITAT the assessee has to intimate to the Registrar of ITAT giving details of ITA No and Bench . The Tribunal will pass the consequential order .