CBDT, vide notification no. 8/2025, makes the following order to remove the difficulty in respect of Direct Tax Vivad Se Vishwas Scheme, 2024 arisen in situations where,––
(a) an order in case of a person had been passed on or before the specified date i.e. the 22nd day of July, 2024;
(b) the time for filing an appeal in respect of such order was available as on the said date;
(c) appeal in respect of such order was filed after the said date within the stipulated time as applicable for filing of such appeal; and
(d) aforesaid appeal is filed without any application for condonation of delay;:
(i) in the case of such a person, aforesaid appeal shall be considered as pending as on the 22nd day of July, 2024 for the purposes of the said Scheme;
(ii) such a person shall be considered as an appellant for the purposes of the said Scheme;
(iii) in such a case, disputed tax shall be calculated on the basis of such appeal; and
(iv) the provisions of the said Scheme and the rules framed thereunder shall apply accordingly in such a case.
