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          Income Tax

          DRP has issued directions confirming all the proposed additions in the draft order and the AO has passed the order accordingly. The issues confirmed by DRP include an issue on which the taxpayer has got favourable order from ITAT (not reversed by HC or SC) in an earlier year. The time limit to, file appeal in ITAT is still available. The taxpayer is eligible for Vivad se Vishwas treating the situation as taxpayer’s deemed appeal in ITAT. In this case how will disputed tax be calculated? Will it be 100% on the issue allowed by ITAT in earlier years or 50%?

          FAQs on Direct Tax Vivad Se Vishwas Act, 2020

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          Vivad se Vishwas deemed appeal: disputed tax computed at half of the applicable rate where prior ITAT relief exists. Where a DRP-confirmed assessment follows an earlier-year ITAT order favourable to the taxpayer (not reversed) and the time to file an ITAT appeal remains, the taxpayer may treat the matter as a deemed appeal under Vivad se Vishwas; the disputed tax on that issue is computed at one-half of the applicable normal settlement rate.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Vivad se Vishwas deemed appeal: disputed tax computed at half of the applicable rate where prior ITAT relief exists.

                                  Where a DRP-confirmed assessment follows an earlier-year ITAT order favourable to the taxpayer (not reversed) and the time to file an ITAT appeal remains, the taxpayer may treat the matter as a deemed appeal under Vivad se Vishwas; the disputed tax on that issue is computed at one-half of the applicable normal settlement rate.


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