Vivad Se Vishwas

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.

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.