Direct Tax Vivad Se Viswas Scheme eligibility recognised; declaration to be processed in accordance with law.

An assessee's entitlement to file a declaration under the Direct Tax Vivad Se Viswas Scheme was recognised, and any such declaration was to be processed in accordance with law. The Court also accepted the explanation for delay in filing the appeal and condoned the delay. Relying on its earlier decision on an identical issue, it treated the assessee as eligible to avail the scheme, leaving the department to consider the application under the scheme's lawful procedure.

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Issues: Whether the assessee was entitled to file a declaration under the Direct Tax Vivad Se Viswas Scheme and have the application processed in accordance with law.

Analysis: The appeal arose under Section 260A of the Income-tax Act, 1961. The Court accepted the explanation for the delay in filing and condoned it. On the scheme-related issue, the Court relied on its earlier decision on an identical question and held that the assessee would be eligible to file a declaration under the scheme. The department was directed to process any such application in accordance with law.

Conclusion: The assessee was held entitled to avail the scheme and the application, if filed, was to be processed by the department in accordance with law.

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