TaxTMI 
TaxTMI 
2024 (9) TMI 93
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....eliefs. "(a) direct the Respondent to accept the declaration filed by the Petitioner under the Vivad se vishwas scheme for the Assessment Year 2010-11; (b) pending the admission, hearing and final disposal of this petition, direct the Respondent to accept the declaration filed by the Petitioner under the Vivad se Vishwas scheme for the Assessment Year 2010-11;" 2. Return of income for A.Y. 2010-11 filed by the petitioner was taken up for scrutiny and assessment order dated 28th March, 2013 was passed under Section 143 (3) of the Income Tax Act, 1961 (for short 'the Act') assessing the total income at Rs. 58,17,604/- as against returned income of Rs. 06,15,330/-. 2.1 Being aggrieved, the petitioner preferred appeal be....
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..../2015 pending before the Tribunal. 2.8 However, the application of the petitioner was not accepted and reason for rejection of the application was communicated on portal which reads as under. "Assessee had filed Form-1&2 on 11/11/2020 and the same was rejected as no appeal was pending as on 31/01/2020. Again assessee filed revised Form-1 on 23/01/2021 by filling schedule-IV i.e. appeal pending before ITAT stating that the order of the ITAT dated 26/03/2019 was recalled by the ITAT on 03/09/2020 against the M/A filed by the assessee and accordingly his appeal was revived and pending before ITAT as on 31/01/2020. Order of ITAT was passed on 26/03/2019. The date on which order was received by the assessee has not been mentioned. It....
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....was, therefore, submitted that merely because no Frequently Asked Question (FAQ) was provided by the Central Board of Direct Taxes for the situation of the facts of the petitioner, the authority was not justified in rejecting the application because on the date of making declaration by the petitioner under the VSV Act, appeal preferred by the petitioner was deemed to be pending as on 31st January, 2020 in view of recall order passed by the Tribunal. 4.2 Learned senior advocate Mr. Hemani therefore submitted that the respondent may be directed to process the declaration filed by the petitioner under the VSV Act for the A.Y. 2010-11. 5. On the other hand, learned senior standing counsel Mr. Varun Patel for the respondent submitted that ....
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....dismissed in limine (before 31st Jan 2020), such MA is eligible. Disputed tax will be computed with reference to the appeal which was dismissed." 5.3 Referring to the above answer, it was submitted that as per the aforesaid answer also, no Miscellaneous Application filed by the petitioner was not pending as on 31st January, 2020. It was, therefore, submitted that the respondent authority has rightly held that petitioner was not eligible for the benefit of VSV Scheme. 6. Considering the submissions made by learned advocates for the respective parties, it would be germane to refer to various provisions of the VSV Act as under. "2. Definitions. (1) In this Act, unless the context otherwise requires,- "(a) "appe....
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.... 7. In view of the above provisions of the VSV Act, it emerges that the petitioner has to be an appellant so as to be eligible on the specified date i.e. 31st January, 2020 to file declaration under Sections 3 and 4 of the VSV Act. Admittedly, the appeal filed by the petitioner in the year 2015 was not pending as on 31st January, 2020. However, in view of order dated 03rd September, 2020 passed by the Tribunal recalling its order dated 26th March, 2019 whereby appeal filed by the petitioner was dismissed, the appeal was restored to its file i.e. Appeal filed in the year 2015. Therefore, the appeal of the petitioner has to be considered as pending as on 31st January, 2020 which is the specified date as per the VSV Act. 7.1 It is also pert....