Vivad Se Vishwas

Hey Jerry, here’s a breakdown of your Vivad Se Vishwas (VSV) issue and what you can do next:

1. Can they initiate hearing if condonation request is denied?

• Generally, if the condonation for delay in filing appeal is not granted by the Commissioner of Income Tax (Appeals), the appeal is treated as not admitted.

• However, sometimes the department might still issue hearing notices before formally rejecting condonation to give a chance for submission.

• If the condonation is denied, technically the appeal is invalid, and VSV benefits tied to the appeal might not be available.

2. How to handle rejection of VSV application due to delay?

• Check the grounds of rejection carefully: Since your appeal was filed late without condonation, VSV is denying benefit.

• You may file a review or representation with the designated officer/authority who rejected your application, explaining your case and attaching proof of condonation request.

• If that doesn’t help, you can approach the Commissioner (Appeals) again for condonation, if legally possible.

• Alternatively, consider filing a writ petition or legal remedy if you believe your condonation request was valid or procedural lapse happened.

• Keep all correspondence and documents handy to support your case.

Additional points:

• VSV scheme is strict about timelines, so delay in appeal filing can lead to denial.

• Make sure you follow up regularly with the IT department or consult a tax professional/lawyer for detailed case-specific advice.