Taxpayer's missed deadlines deny relief under Direct Tax Vivad Se Vishwas Scheme 2020; however, application for original assessments eligible under the 2024 scheme, providing settlements despite ongoing reassessment issues.

JUDGMENT

[WP(C) Nos.45660/2024, 29167/2021]

Both these writ petitions are filed by the petitioner, being aggrieved by the denial of reliefs in the Vivad Se Vishwas Scheme 2020 and the Direct Tax Vivad Se Vishwas Scheme, 2024 . The assessment year pertains to which the dispute arose in these writ petitions is 2015-2016. W.P.(C) No.29167/2021 was filed by the petitioner, being aggrieved by the denial of Vivad Se Vishwas Scheme 2020, whereas W.P.(C) No.45660/2024 is filed by the petitioner being aggrieved by the denial of the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024. The facts, which led to the filing of these writ petitions, are as follows: W.P.(C) No.29167/2021

2. In respect of the assessment year 2015-2016, the petitioner had already submitted an appeal, which is now

6 pending before the first appellate authority. While so, the Government introduced the Direct Tax Vivad Se Vishwas Act , 2020, by which a scheme was contemplated for settling the income tax arrears. As per Section 3 thereof, the petitioner has to make a declaration, before the designated authority, in the manner contemplated under Section 4 , seeking the benefits of the same. Accordingly, the petitioner submitted Ext.P1 declaration in the prescribed form on 22.12.2020. As per the scheme, when it was initially introduced, if the amount payable under the Act was to be paid on or before 31.03.2020, the actual amount payable would be equal to the disputed tax, whereas, if the amount was to be paid after the first day of April 2020, but before the last date prescribed for the payment, the amount should be the aggregate of the amount of disputed tax plus 10% of the disputed tax.

3. As per Section 5 of the Direct Tax Vivad Se 7 Vishwas Act, 2020 (hereinafter referred to as ‘Act 2020’) upon receipt of a declaration as contemplated under Section 3 , the designated authority has to determine the amount payable by the declarant in accordance with the provisions of the Act and to grant a certificate to the declarant containing the particulars of the tax arrears and the amount payable after such determination in the form prescribed in this regard within a period of 15 days. In this case, even though Ext.P1 declaration was submitted on 22.12.2020, the certificate was issued as evidenced by Ext.P3 in Form 3, only on 21.09.2021. The case of the petitioner is that, by that time, due to various physical ailments, the petitioner was not in a position to attend his office and he was later admitted to Rajagiri Hospital, Aluva, for renal failure and cardiac issues on 27.10.2021 and he was discharged on 30.10.2021. According to the petitioner, after getting rid of the physical ailments he attended the office only on 25.11.2021 and the payment

8 determined as per Ext.P3, which was Rs.2,44,286/- was remitted on the same day itself. Ext.P6 is the taxpayer counter foil evidencing the said payment.

4. After making the payment, as required under Section 5 (2), the petitioner attempted to intimate the details of such payment to the designated authority through online mode as evidenced by Ext.P7, but, the same was not accepted, showing an error. Apparently, the reason for not accepting the same was that, the payment was effected beyond the statutory period, which stood extended up to 31.10.2021. W.P(C) No.29167/2021 was filed by the petitioner, in such circumstances, to direct the 2^nd respondent to accept the deposit made by the petitioner as evidenced by Ext.P6 and to grant the benefit of the Act, 2020.

W.P(C) No.45660 of 2024

5. During the pendency of W.P(C) No.29167/2021 9 before this Court, the Government introduced the Direct Tax Vivad Se Vishwas Scheme 2024 as per the Finance