TaxTMI 
TaxTMI 
2022 (11) TMI 985
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....SVS is extracted as under: "5(1) The designated authority shall, within a period of fifteen days from the date of receipt of the declaration, by order, determine the amount payable by the dec/arant in accordance with the provisions of this Act and grant a certificate to the declarant containing particulars of the tax arrear and the amount payable after such determination, in such form as may be prescribed." 2. As per section 4(2) of the DTVSVS Act 2020 upon filing the declaration any appeal pending before the Income-tax Appellate Tribunal or Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under subsection (1) of section 5 is issued by the designated authority. Section 4(2) of the DTVSVS Act 2020 is as under: "4(2) Upon the filing the declaration, any appeal pending before the Income-tax Appellate Tribunal or Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-sect....
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....mbers is drawn to the answers to Questions 43 and 47 of the FAQs contained in Circular 9 of 2020. 7.1 Question No. 43 and its answer Circular 9 of 2020 are extracted here under: Question 43 Where appeals are withdrawn from the appellate forum, and the declarant is declared to be ineligible under the Vivad se Vishwas by DA at the stage of determination of amount payable under section 5(1) or, amount determined by DA is at variance of amount declared by declarant and declarant is not agreeable to DA's determination of amount payable, then whether the appeals No. Answer: Under the amended procedure no appeal is required to be withdrawn before the grant of certificate by DA. After the grant of certificate by DA under section 5, the appellant is required to withdraw anneal or writ or special leave petition pending before the appellant forum and submit proof of withdrawal with intimation of payment to the DA as per the same section. Where assessee has made request for withdrawal and such request is under process, proof of request made shall be enclosed. Similarly in case of arbitration, conciliation or mediation, proof of withdrawal of arbitration/c....
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....to the tax arrear mentioned in the declaration in respect of which an order has been made under sub-section (1) of section 5 of the DTVSVS Act, 2020 by the designated authority or the payment of sum determined under that section and thus, Hon'ble tribunal cannot proceed to decide the appeal filed by the assessee. The Ld. CIT(DR) further referring to section 10 & 11 of DTVSVS Act, 2020 and FAQs, more particularly question no. 43 and its answer and question no. 47 and its answer in Circular 9 of 2020 submitted that, the law has been explained by the CBDT and as per which the moment designated authority issues certificate u/s. 5(1) of the DTVSVS Act, 2020, then any appeal pending before the Appellate Tribunal shall deemed to have been withdrawn. Therefore, he, submitted that since, the assessee has filed declaration u/s. 4(1) of the DTVSVS Act, 2020 and the designated authority has issued Form no. 3 u/s. 5(1) of the DTVSVS Act, 2020, the appeal filed by the assessee is deemed to have been withdrawn and thus, the pending appeal before Tribunal cannot be pursued by the assessee. 3. The ld. Counsel for the assessee Shri. Ajit Kumar Choradia, CA, referring to provisions of section 4(6) o....
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....ibunal shall proceed to decide any issue relating to the tax arrear mentioned in the declaration in respect of which an order has been made under sub-section (1) of section 5 of the DTVSVS Act, 2020 by the designated authority or the payment of sum determined under that section. The assessee contends that appeal filed by the assessee is maintainable in view of sub-section (6) of section 4 of the DTVSVS Act, 2020. The assessee had also negated arguments of the Ld. CIT(DR) on sub-section (7) of section 4 of the DTVSVS Act, 2020. 5. Having heard both the sides and considered relevant provisions of the DTVSVS Act, 2020, we find that as per section 4(2) of the said Act, the moment designated authority issues Form No. 3 (certificate), any appeal pending before the appellate authorities shall be deemed to have been withdrawn from the date on which certificate under subsection (1) of section 5 of the DTVSVS Act, 2020 is issued by the designated authority and there is no dispute on this legal position. However, the very same Act, provides amnesty to the Revenue as well as the assessee by way of section 4(6), as per which the declaration under sub-section (1) shall be presumed never to have....