Taxpayers keen to withdraw their income-tax (I-T) appeal cases to settle those under the Vivad Se Vishwas (VSV) direct tax dispute resolution scheme are now in a fix.
With the appeals process going faceless from September onwards, there are no jurisdictions for the Commissioner of I-T (Appeals), or CIT(A), to approve the withdrawal request.
This has sprung a unique challenge for the Central Board of Direct Taxes (CBDT), already hamstrung by dismal participation, with less than 10 per cent potential declarations under the scheme and barely 20 days to go before the window closes.
The department is now toying with