Vivad Se Vishwas eligibility turned on a pending or timely filed proceeding on the specified date; out-of-time filings failed.

Eligibility to avail the Direct Tax Vivad Se Vishwas Scheme, 2024 depended on a proceeding being pending on the specified date of 22.07.2024, or on a timely filing within the prescribed period without condonation of delay. The Tribunal appeal had already been decided on 14.11.2023, the further appeal under section 260A was time-barred before the specified date, and the later miscellaneous application under section 254(2) was filed out of time without condonation. On those facts, the assessee could not invoke the Scheme, and the challenge to the refusal of benefit failed.

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Issues: (i) Whether the assessee was eligible to avail the Direct Tax Vivad Se Vishwas Scheme, 2024 on the facts of the case.

Analysis: The Scheme was held to operate with 22.07.2024 as the specified date, and the removal-of-difficulty order under section 98 of the Finance (No. 2) Act, 2024 contemplated eligibility only where the relevant appeal was pending as on that date or was filed within the prescribed time without condonation of delay. The appeal before the Tribunal had already been decided on 14.11.2023, the further appeal under section 260A of the Income-tax Act, 1961 was time-barred before the specified date, and the miscellaneous application under section 254(2) of the Income-tax Act, 1961 was filed only on 02.12.2024 beyond the prescribed period and without condonation.

Conclusion: The assessee was not eligible to invoke the Scheme, and the challenge to the order refusing such benefit failed.

Final Conclusion: The appeal was held to be without merit, and the dismissal of the writ petition was sustained.

Ratio Decidendi: Eligibility under the Scheme depended on a pending or timely filed proceeding as on the specified date, and an out-of-time rectification application could not be treated as satisfying that requirement.

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