TaxTMI 
TaxTMI 
2022 (6) TMI 270
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....roduced by the Direct Tax Vivad se Vishwas Act, 2020 on the ground that the declarations were filed after the period prescribed under the scheme. 5. Facts pleaded by the petitioners in the two writ petitions may be briefly narrated at the outset. 6. In W.P.No.16888 of 2021 Mr.Talluri Vijay Rahul is the petitioner. Petitioner is an assessee under the Income Tax Act, 1961 (briefly, 'the Act' hereinafter) having the status of an 'individual'. For the assessment years 2010-2011, 2011-2012, 2013-2014 and 2014-2015 assessment orders were passed by the assessing officer i.e. respondent No.4 making certain additions to the income of the petitioner under the heading 'income from other sources'. However, assessing officer subsequently reopened the assessment by issuing notice under Section 148 of the Act whereafter fresh assessment order was passed whereunder agricultural income declared by the petitioner was added to the income of the petitioner as the 'income from other sources'. 7. Petitioner preferred appeals before the Commissioner of Income Tax (Appeals). However, the Commissioner of Income Tax (Appeals) did not accept the contention of the petitioner. Orders of the assessing ....
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.... 23.03.2020, extending limitation until further orders. Vivad se Vishwas Act being a special enactment, limitation for filing of declaration stood extended until further orders in view of the order of the Supreme Court dated 27.04.2021. 13. In W.P.No.16904 of 2021, Ms.Talluri Venkata Narayanamma is the petitioner. She is the mother of Mr. Talluri Vijay Rahul, petitioner in W.P.No.16888 of 2021. She is also an assessee under the Act within the jurisdiction of respondent No.4 having the status of an 'individual'. For the assessment years 2013-2014, 2014-2015 and 2015-2016 regular assessment orders were passed by respondent No.4 making certain additions to the income of the petitioner under the heading 'income from other sources' Subsequently, the assessment orders were reopened in reassessment proceedings under Section 147 of the Act. Agricultural income showed by the petitioner was added to her income as 'income from other sources'. 14. Appeals filed by the petitioner before the Commissioner of Income Tax (Appeals) were not successful as the appeals were dismissed by the first appellate authority confirming the orders of the assessing officer. 15. Thereafter, petitioner pre....
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....bed forms should be filed on or before 31.03.2021. In the instant case appeals of the petitioners were disposed of by the Tribunal on 22.04.2021. It was only after disposal of the appeals by the Tribunal that the petitioners tried to file the declarations. But those were not accepted as the last date for filing declarations was over. Insofar extension of limitation granted by the Supreme Court suo motu is concerned, the same is applicable only to judicial and quasi judicial proceedings and not to any enactment such as the Vivad se Vishwas Act. This has been clarified by the CBDT, vide circular dated 20.07.2021. Therefore, it is contended that grievance expressed by the petitioners is totally misplaced. The writ petitions being devoid of merit are liable to be dismissed. 21. In both the writ petitions petitioners have filed reply affidavits to the counter affidavits filed by respondent Nos.1 to 4. While denying the contentions raised by the answering respondents in the counter affidavits, petitioners have reiterated the contentions made in the two writ petitions. 22. Detailed submissions have been made by learned counsel for the parties which are more or less on the pleaded li....
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.... such date as may be notified by the Central Government in the official gazette. 26. While filing of declaration and particulars to be furnished are provided in Section 4, amount payable by a declarant is provided in Section 3. As per Section 3, where a declarant files a declaration to the designated authority in terms of Section 4 in respect of tax arrear on or before the last date, then the amount payable would be determined in the manner indicated in Section 3. Payment of the amount determined by the designated authority is provided for in Section 5. Section 6 provides for immunity from prosecution and penalty. It says that the designated authority shall not institute any proceeding in respect of an offence or impose or levy any penalty or charge any interest under the Act in respect of tax arrears. 27. It may be mentioned that the Vivad se Vishwas Act was published in the Gazette of India on 17.03.2020. Central Government issued notification dated 27.10.2020 which was published in the Gazette of India. It was notified that 31st day of December, 2020 shall be date on or before which a declaration shall be filed by the declarant to the designated authority in accordance wit....
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....t by the petitioners does not appear to be bona fide. 33. On going through the provisions of the Vivad se Vishwas Act and the statement of objects and reasons thereto, it is evident that the said Act provided for an amnesty scheme to the eligible tax payers, for settlement of direct tax disputes, which was a onetime settlement offer. The object of the amnesty scheme was to ensure resolution of long pending direct tax disputes and in the process generating substantial revenue for the Government and also relieving the tax payers from the burden of such tax disputes, so that they can focus their attention on their business activity. 34. When the Corona pandemic broke out in the country in the early part of the year 2020, which compelled the Government to declare lockdown, Supreme Court registered suo motu W.P.No.3 of 2020 taking cognizance of the need for extension of limitation. In the said proceedings Supreme Court issued certain directions vide the order dated 23.03.2020. Relevant portion of the order dated 23.03.2020 reads as under: "This Court has taken suo Motu cognizance of the situation arising out of the challenge faced by the country on account of Covid-19 ....
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....tation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 14.03.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2020, if any, shall become available with effect from 15.03.2021. 2. In cases where the limitation would have expired during the period between 15.03.2020 till 14.03.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 15.03.2021. In the event the actual balance period of limitation remaining, with effect from 15.03.2021, is greater than 90 days, that longer period shall apply. 3. The period from 15.03.2020 till 14.03.2021 shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings." 37. Again on 27.04.2021, Su....
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.... the arguments advanced by learned counsel and the impact of the surge of the virus on public health and adversities faced by litigants in the prevailing conditions, we deem it appropriate to dispose of the M.A.No.21 of 2022 with the following directions: I. The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2021 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings. II. Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect from 01.03.2022. III. In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply. IV. It is furt....