TaxTMI 
TaxTMI 
2021 (2) TMI 1015
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....ch Sub: Hearing on 12/11/2020 This has reference to your notice dated 27/10/2020 received by our client on 03/11/2020 to attend hearing on 12/11/2020. In this behalf, as advised by our client we state as under- 1. A letter dated 13/06/2020 sent by email on 15/06/2020 for adjourning the hearing for following reasons- a. Our client has submitted Form of declaration in Form no. 1 and Form of undertaking in Form 2 on 13/06/2020 under The Direct Tax Vivad se Vishwas Act 2020 (Copy enclosed) on Income Tax e-Filing Webportal. b. Our client is now awaiting Certificates from DA (Designated Authority) under The Direct Tax Vivad se Vishwas Act 2020 2. We will update the Hon'ble IT AT immediately on receipt certificate from DA (Design....
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.... in upholding the disallowance of cost of improvement in providing Modern Kitchen in the flats purchased?" 2. We have heard Mr. M.P. Senthil Kumar, learned counsel appearing for the appellant/assessee and Mr. T.R. Senthil Kumar, learned Senior Standing counsel and M/s. K.G. Usha Rani, learned counsel for the respondent/Revenue. 3. The learned counsel for the appellant/assessee, on instructions, submitted that the appellant/assessee intends to avail the benefit of Vivad Se Vishwas Scheme ('VVS Scheme' for brevity) and in this regard, the assessee is taking steps to file the application/declaration in Form No. I. 4. It may not be necessary for this Court to decide the Substantial Questions of Law framed for consideration on acco....
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....ribed. The second proviso deals with the cases, where the matter is before the Commissioner (Appeals) or before the Dispute Resolution Panel. The third proviso deals with cases, where the issue is pending before the Income Tax Appellate Tribunal. The filing of the declaration is as per Section 4 of the Act and the particulars to be furnished are also mentioned in the Sub Sections of Section 4. Section 5 of the Act deals with the time and manner of the payment and Section 6 deals with Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases. Section 9 of the Act deals with cases, where the Act 3 of 2020 will not be applicable. 7. As observed, the assessee is given liberty to restore this appe....