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BHARGAV D. KARIA, NIRAL R. MEHTA
Atul Roshanlal Gupta – Appellant
Versus
Principal Commissioner Of Income Tax-1 – Respondent
ORDER :
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs.
(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 before CIT (A), which was dismissed by order dated 10th February, 2015.
2.2 The petitioner, therefore, preferred ITA No.1327/Ahd/2015 before the Income Tax Appellate Tribunal (for short ‘the Tribunal’), which was also dismissed in limine by order dated 26th March, 2019 as no one appeared on behalf of the petitioner
The court established that an appeal restored after the specified date can still be considered pending for the purposes of eligibility under the VSV Act.
Point of Law - if an appeal is filed with an application for condonation of delay and the appeal is admitted by the appellate authority before the date of filing of the declaration, the benefit is to....
The eligibility for the DTVSV Scheme is determined by the status of the appeal on the specified date, affirming that appeals deemed non-maintainable subsequently do not invalidate such eligibility.
Point of Law : Income Tax Act – Scheme "provide for resolution of disputed tax – Cut of date – Delay in making application - Scheme was intended to give a quietus to huge pending direct tax litigatio....
The rejection of a declaration under the Direct Tax Vivad Se Vishwas Scheme cannot be upheld solely on the grounds of appeal irregularity or incompetency, provided it was pending on the specified dat....
The Court rules that waivers and disputes concerning interest under the VSV Act can validly be treated as 'disputes', requiring the designated authority to address them despite the CIT's rejection on....
Taxation - Self-assessment tax - Assessment order - The ineligibility to file declaration relates to an assessment year in respect of which prosecution has been instituted on or before the date of de....
Income Tax - tax arrear - debarment must be in respect of tax arrear as defined - To hold that an assessee would not be eligible to file a declaration because there is a pending prosecution for asses....
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