Vivad Se Vishwas

JERRY JOHN (62 Points)

16 February 2021  

Dear friends,

Request your guidance on the following issue under VSV, 2020.

I had filed an income tax appeal on 31/10/2018 against the assessment order u/s 143(3) dated 28/12/2017.  Since there was delay in filing the appeal, I had filed a condonation request with Affidavit.  In March 2020, I got the notice for a hearing on the appeal.

Later I applied for Vivad Se Vishwas, 2020 through forms 1 and 2.  On receipt of Form 3 from IT, I paid the amount payable and intimated them through form 4.  After 1 month, I got communication that my application got rejected due to the delay in filing the appeal before the CIT (a) and there is no condonation received and the case is not eligible.

Can anyone clarify the following?

1.  Can they initiate the hearing procedure if the condonation request is denied by the competent authority?

2.  What is the next step to revoke the rejection of the application?

Thanks in advance.