Central Board of Direct Taxes (CBDT) issued notification no. 8/2025 dated 20.01.2025 whereby the Central Government makes the following Order to remove the difficulty, arisen in giving effect to the provisions of the Direct Tax Vivad Se Vishwas Scheme, 2024.
While implementing the said Scheme difficulties have 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;
the Central Government hereby makes the following Order to remove the difficulty, namely: ––
(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.
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