2022 (5) TMI 51

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....dent on 12.04.2021 filed by the petitioner under Direct Tax Vivad se Vishwas Act, 2020 (hereinafter referred to as 'the VSV Act') read with the Direct Tax Vivad se Vishwas Rules, 2020 (hereinafter referred to as 'the VsV Rules'). 2. The facts leading to the present petition are as follows: - 2.1. The return of income was filed by the petitioner declaring the income of Rs. 5,01,080/- on 29.09.2008 for Assessment Year 2008-09. The case of the petitioner was subjected to scrutiny assessment and a notice under Section 143(2) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') was issued on 31.08.2009. The assessment order under Section 143(3) of the Act was passed by the Assessing Officer on 25.03.2010 and the total income ....

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....titioner with a view to resolve the dispute, had filed Declaration Form 1 and 2 as per Section 4 of the VsV Act and the same was rejected on the ground that the assessee preferred the appeal before the High Court on 30.10.2020 vide Stamp No. 2487 of 2020 which is after the lapse of one year from the date of order of ITAT and therefore, according to the respondent, appeal was not pending before the appellate authority as on the specified date i.e. on 31.01.2020. 2.5. According to the petitioner, the appeal was to be filed before the High Court, however, the certified copy of the order of the ITAT was not available till 22.10.2020. Section 260(A)(2)(a) of the Act provides for 120 days of period of limitation from the date of communication ....

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....re is no flaw in the decision making process and therefore, it is urged that this petition be summarily rejected. 4.1. According to the respondent, the petitioner has preferred appeal before this Court without filing Civil Application for condonation of delay as can be seen from the screen short and therefore, he has not satisfied the condition prescribed under the Act. The chronological dates have been referred to at para-4 to urge that the petition deserves the rejection on merit. 5. At the outset, the chronological dates and details furnished by the respondent in its affidavit are necessary to be referred to: - Sr. No. Dates Particulars 1. 29.09.2008 Return of Income filed declaring income at Rs. 5,01,080/- 2. ....

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....rder has been passed by the Assessing Officer, or an order has been passed by the Commissioner (Appeals) or the Income Tax Appellate Tribunal in an appeal, or by the High Court in a writ petition, on or before the specified date, and the time for filing any appeal or special leave petition against such order by that person has not expired as on that date;" 6.2. Noticing from the chronology of the events that the appeal of the ITAT came to be decided on 22.10.2019, however, certified copy had been received in December, 2020, the period of limitation would start running from the date of receipt of certified copy as per Section 260(A)(2)(a) of the IT Act. Period of 120 days would not have been over on 20.02.2020 when the appeal came to be p....