CBDT fixes Vivad Se Vishwas Scheme target as 100% eligible disputed tax demand cases

CBDT fixes Vivad Se Vishwas Scheme target for field officers as 100% disputed tax demand cases fulfilling eligibility condition

The Direct Tax Vivad Se Vishwas Bill, 2020 has been introduced in the  Parliament. The scheme will come in force after enactment of the Bill.

Earlier CBDT had conveyed that the performance of field officers in respect of ‘Vivad Se Vishwas Scheme‘ shall  be an essential factor in finalising their Annual Performance Appraisal Reports (APARs) and shall also be an important factor in determining their future postings.

Accordingly , CBDT has fixed the targets to be achieved by the field officers in respect of ‘Vivad Se Vishwas Scheme’

To assess the performance of the field officers, the target has been fixed at 100% of the cases with disputed tax demand which fulfil the eligibility conditions under the said scheme.

• Appeal withdrawn against rejection u/s 12AB as assessee was availing benefit u/s 10(23C)(iiiad)
• When delay not mala fide, right of hearing on merit not to be rejected – ITAT
• Exemption u/s 54 allowed despite failure to deposit in Capital Gains Accounts Scheme
• No addition to be made in hands of assessee solely on basis of uncorroborated loose-sheet
• Claim of Leave Encashment exemption u/s 10(10AA)(ii) dismissed beyond Rs. 3 lakhs