Appeals Filed Post 22-07-2024 Without Condonation Request Will Be Eligible for Vivad Se Vishwas | CBDT

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Direct Tax Vivad Se Vishwas Scheme 2024

Notification No. 8/2025, dated 20-01-2025

The Central Board of Direct Taxes (CBDT) has issued an order to remove the difficulty in implementing the Direct Tax Vivad Se Vishwas Scheme, 2024. The Scheme was introduced vide the Finance (No.2) Act, 2024 and came into force with effect from 01-10-2024.

The difficulty had arisen in situations where an order in the case of a person had been passed on or before the specified date, i.e., 22-07-2024, and an appeal has been filed on such specified date.

The time for filing an appeal in respect of such an order was available on the said date. An appeal in respect of such an order was filed after the said date within the stipulated time as applicable for filing such an appeal. The appeal was filed without any application for condonation of delay.

In this regard, the Board has clarified that such appeal shall be considered as pending as of 22-07-2024 for the Scheme. Such a person shall be considered as an appellant for the purposes of the Scheme. Disputed tax shall be calculated based on such appeal.

Click Here To Read The Full Notification

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