Home |vivad se vishwas scheme | When appeals are withdrawn from the appellate forum, the declarant is declared to be ineligible under the Vivad se Vishwas by DA. At the stage of determination of the amount payable under section 5(1) or, the amount determined by DA is at the variance of the amount declared by the declarant. Whether the appeals are automatically reinstated or a separate application needs to be filed for reinstating the appeal before the appellate authorities?

When appeals are withdrawn from the appellate forum, the declarant is declared to be ineligible under the Vivad se Vishwas by DA. At the stage of determination of the amount payable under section 5(1) or, the amount determined by DA is at the variance of the amount declared by the declarant. Whether the appeals are automatically reinstated or a separate application needs to be filed for reinstating the appeal before the appellate authorities?

Alka
Answered on March 20,2020

Under the amended procedure no appeal is required to be withdrawn before the grant of certificate by DA.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 clause 5, the appellant is required to withdraw appeal or writ or special leave petition pending before the appellant forum and submit proof of withdrawal with an intimation of payment to the DA as per the same clause. Where the assessee has made a 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/conciliation/mediation is to be enclosed along with intimation of payment to the DA.

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