2022 (2) TMI 985

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....usiness in the name of 'Rishab Steel House' (Petitioner). Petitioner decided to take advantage of the Direct Tax Vivad se Vishwas Act, 2020 (DTVSV Act) to put an end to an Appeal which Petitioner had filed relating to Assessment Year 2006-2007 that was pending in this Court. Petitioner, therefore, filed its form No.1 being a declaration and undertaking under the DTVSV Act. The Appeal that Petitioner wanted to settle was Appeal No. ITXA(L)No.2084 of 2019 filed by Petitioner and pending in this Court. The Department accepted the Form and issued Form No.3 being certificate under sub Section 1 of Section 5 of DTVSV Act r/w DTVSV Rules 2020. As stated in the Form No.3, the Department indicated the amount payable by Petitioner towards full and fi....

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....ion, if we may say so, does not satisfy the Petitioner's case because according to Petitioner, Petitioner had filed a declaration to settle only the dispute in the Appeal filed by Petitioner and not the Appeal filed by the Department. In the Affidavit-in-Reply, according to Respondent, if a declarant wishes to avail the benefit of DTVSV Act and if there is more than one issue pending at Appellate Forum and both the Appeals are against the same Order of ITAT, Petitioner does not have a choice only to offer to settle the Appeal filed by Petitioner but Petitioner has to settle both the Appeals. 4. Ms. Pawar brought to the notice of the Court Circular No.9 of 2020 dated 22nd April, 2020 issued by Central Board of Direct Taxes clarifying the pr....

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....orm No.1 needs to specify whether he wants to settle his appeal, or department's appeal or both for a particular assessment year". Therefore, option is available to the declarant to decide which matter the declarant wants to settle. Nowhere does the Circular mention or even indicate the interpretation given in the Affidavit-in-Reply to the Question No. 40 and Answer thereto. 5. We have also to note that in the rejoinder Petitioner has annexed a copy of Order dated 21st July, 2019 passed by Prothonotary and Senior Master by which the department's Appeal being Lodging No. 1861 of 2018 has been rejected under Rule 986. Mr. Walve has no instructions as to whether any restoration application has been filed. At the same time, we would hasten to ....