Court quashes rejection order, directs tax verification & form issuance. Order not for estate disputes.

The court allowed the petitions, quashing the rejection order dated 9th April 2021, and directed the respondents to verify the declarations filed by the petitioner and issue Form No.3 determining the tax payable. The court emphasized that this order could not be used by the petitioner in any disputes regarding the estate of the deceased. The petitions were disposed of accordingly.

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Issues Involved:
1. Rejection of declaration under the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act).
2. Legal heir status and locus standi of the petitioner.
3. Timeliness of filing the appeal.

Detailed Analysis:

1. Rejection of declaration under the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act):
The petitioner challenged the authority's decision to reject the declaration filed under the DTVSV Act for multiple assessment years. The rejection was based on two grounds: lack of clarity on the legal heir status and the appeal being filed beyond the permissible time limit. The court found that the rejection on the ground of legal heir status was not valid, as the acceptance of the declarations would not certify the petitioner's entitlement to the estate of the deceased. Therefore, the rejection on this ground was incorrect.

2. Legal heir status and locus standi of the petitioner:
The petitioner claimed to be the son and legal heir of the deceased Kalyanji Bhagat, who left behind several legal heirs. Initially, Suresh Bhagat, another legal heir, handled the tax affairs but passed away in 2008, leaving a vacuum. The petitioner then took over and filed the declarations under the DTVSV Act. The court concurred that the legal heir status should not be a reason for rejecting the declarations, as it does not affect the petitioner's ability to resolve the tax disputes.

3. Timeliness of filing the appeal:
The court examined whether the appeals were filed within the permissible time frame. The petitioner argued that the orders were communicated only on 17th December 2020, and the appeals were filed within the 60-day limit. The respondent contended that the orders were available since 2017. The court noted that the petitioner faced difficulties in obtaining the necessary documents due to organizational changes within the revenue department. The court accepted the petitioner's explanation and found that the appeal was filed within the required time frame.

Conclusion:
The court allowed the petitions, quashing the rejection order dated 9th April 2021, and directed the respondents to verify the declarations filed by the petitioner and issue Form No.3 determining the tax payable. The court emphasized that this order could not be used by the petitioner in any disputes regarding the estate of the deceased Kalyanji Bhagat. The petitions were disposed of accordingly.

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