TaxTMI 
TaxTMI 
TaxTMI 
2024 (2) TMI 161
X X X X Extracts X X X X
X X X X Extracts X X X X
....the petitioner under the Direct Tax Vivad Se Vishwas Act, 2020. [2] The facts, in brief, is that the petitioner filed return of income on 31st March 1997 declaring total income of Rs. 1,07,02,530/-. The assessment order under Section 143(3) of the Income Tax Act, 1961 (for short, "the Act") was passed on 19th March 1998 determining the total income at Rs. 2,47,81,040/-. [2.1] The petitioner filed an appeal before the CIT(A), who, by order dated 31st December 2001, directed the Assessing Officer to compute real income and get the audit report under Section 142(2A) of the Act, if required. The CIT(A) also has given partial relief on the other issue. Thereafter, the CIT(A) also passed fresh appellate order dated 26th December 2003 considerin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cidental thereto. The Direct Tax Vivad Se Vishwas Rules, 2020 (for short, "the DTVSV Rules") were also framed to prescribe the implementation of the DTVSV Act. [2.6] According to Section 4 of the DTVSV Act and Rule 3 of the DTVSV Rules, the petitioner was desirous to resolve the dispute and accordingly, the petitioner has filed Form 1 and 2 on 21st December 2020. [2.7] The petitioner, thereafter, did not receive any response from the respondent regarding acceptance or rejection of the Form 1 and 2 filed by the petitioner. [2.8] The petitioner, thereafter, on visiting the website of the Income Tax on 29th October 2021, came to know that application of the petitioner has been rejected by the impugned rejection order available on the websit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ding on 21st December 2020. [4.1] It was submitted that as soon as the petitioner was served with a copy of the order of the Tribunal on 22nd December 2020, the petitioner preferred the appeal before the High Court on 24th December 2020. [4.2] Learned Senior Advocate Mr. Soparkar submitted that the petitioner was never served with a copy of the order of the Tribunal, is also evident from the letter dated 4th February 2021 issued by the Tribunal addressed to the respondent - Assessing Officer stating that copies of the order were issued to the assessee and department on 19th August 2019. It was submitted that the acknowledgment placed on record along with the additional affidavit filed on behalf of the respondent does not show the date and....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ttedly, both the appeals were disposed of by the Tribunal in the year 2019 and the petitioner was well aware about the same. It was submitted that the petitioner cannot be said to be not aware of outcome of the appeals, for which the judgement and order was pronounced by the Tribunal on 7th May 2019 and 4th June 2019. It was submitted that the petitioner, therefore, has not stated true and correct facts as on the date of filing of Form 1 on account of extended date and hence the petitioner could not have availed the benefit of the DTVSV Act for resolution of the tax dispute. [5.1] Learned advocate Mr. Sanghani, therefore, submitted that Form filed by the petitioner has rightly been rejected by the respondents authorities. [6] Having heard....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nding as on the specified date;" [7] Sub-section 2(n) defines "specified date". It reads as under: "(n) "specified date" means the 31st day of January, 2020;" [8] As per the provisions of Section 4(1) of the DTSVS Act, the declaration referred to in Section 3 is required to be filed by the declarant before the designated authority in such form and verified in such manner as may be prescribed. Rule 3 of the DTVSV Rules provides that the declaration is required to be filed in Form 1 and 2. [9] The petitioner, accordingly, filed Form 1 and 2 on 22nd December 2020 to get the benefit of the DTVSV Act, however, on the date on which the petitioner filed the Form 1 and 2 as per the provisions of Section 4 of the DTVSV Act read with Section 9....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... behalf of the respondent with regard to service of the order of the Tribunal may not be believed, the fact remains that the petitioner was aware about the order dated 7th May 2019 passed by the Full Bench of the Tribunal and the order dated 4th June 2019 passed by the Division Bench of the Tribunal. In such circumstances, merely because the petitioner received certified copy of the order from the Tribunal on 22nd December 2020, the petitioner cannot contend that the appeal was pending before the Tribunal on the date of filing of the application in Form No.1 and 2 under the provisions of the DTVSV Act. [12] It is true that the DTVSV Act is having the object of resolution of the disputed tax, however, the same cannot be made available to th....