In a case there is no disputed tax but, there is an appeal for a disputed penalty that has been disposed off by CIT (Appeals) on 5th January 2020. Time to file an appeal in Income Tax Appellate Tribunal(ITAT) against the order of Commissioner(Appeals) is still available but the appeal has not yet been filed. Will such a case be eligible to avail the benefit under Vivad se Vishwas scheme?






Karun Karun
Answered on March 20,2020

Yes, the appellant, in this case, would also be eligible to avail the benefit of Vivad se Vishwas. In this case, the terms of availing Vivad se Vishwas in case of disputed penalty interest/fee is similar to terms in case of disputed tax. Thus, if the time to file an appeal has not expired as on a specified date, the appellant is eligible to avail benefit of Vivad se Vishwas. In this case, the appellant should indicate in the declaration form that the time limit to file an appeal in ITA T has not expired.


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