In a case there is no disputed tax. However, there is appeal for disputed penalty which has been disposed off by CIT (Appeals) on 5th January 2020. Time to file appeal in ITAT against the order of Commissioner(Appeals) is still available but the appeal has not yet been filed. Will such case be eligible to avail the benefit?

Eligibility for Vivad se Vishwas extends to disputed penalty cases where the appeal period remains open, subject to declaration.

Eligibility under the Vivad se Vishwas scheme covers disputes limited to penalty, interest, or fee where the period to file a tribunal appeal remains unexpired. The taxpayer must declare, in the appropriate schedule of the declaration form, that the time limit to file the tribunal appeal has not expired; eligibility is conditional on that declared appeal-period status.