Assessee entitled to file application under Vivad Se Viswas Scheme per paragraph 3(Sl.1)(ii) duty rules

The HC held that the assessee is entitled to file an application under the Vivad Se Viswas Scheme (VSVS) when citing the duty fixed for eligible cases as per paragraph 3(Sl.1)(ii). Referring to its prior ruling in a similar matter, the court directed the assessee to file the application and mandated the department to process it in accordance with law.

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The Calcutta High Court, in an appeal under Section 260A of the Income Tax Act, 1961, condoned a 52-day delay in filing the appeal against the Income Tax Appellate Tribunal's order for AY 2013-14. The Court relied on the precedent set in *Principal Commissioner of Income Tax-1, Kolkata vs. Asish Kumar Ghosh* (WPA 18282 of 2021), where it was held that the assessee is "eligible to file a declaration under the provisions of the Vivad Se Vishwas Scheme (VSVS)." The Court directed the assessee to file an application under VSVS and the department to process it "in accordance with law." The appeal was disposed of with these directions, leaving the substantial questions of law open, and the connected stay application was closed.

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