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TMI Blog2014 (3) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department to turn round and say that the appeal was not filed before the competent authority – thus, there was no lapse on the part of the petitioner in filing the declaration and the authorities ought to have considered the declaration filed by the petitioner – the order is set aside and the revenue is directed to process the declaration filed by the assessee – Decided in favour of Assessee. - W. P. No. 6249 of 1999 - - - Dated:- 13-2-2014 - Sri G. Chandraiah And Sri Challa Kodanda Ram,JJ. For the Petitioner : Sri C. V. Narasimham For the Respondents : Sri S. R. Ashok, Standing Counsel for Income-Tax ORDER (Per Hon'ble Sri Justice Challa Kodanda Ram) This writ petition is filed questioning the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heme, 1998. Broadly, the Scheme makes an offer by the Government for settling tax arrears locked in litigation subject to the provisions contained in Chapter IV of the Finance Act. The petitioner being eligible under the KVSS made a declaration on 29.12.1998 under Sections 88/89 of the Finance Act in Form 1(A) to the first respondent who is the designated authority under the K.V.S.S. The declaration made by the petitioner was to settle the tax dues in respect of the pending gift tax appeal. As per the provisions of the KVSS, the petitioner would have to make payment of the outstanding tax of Rs.42,072/-. Thereafter, the petitioner received a letter dated 26.02.1999 from the first respondent indicating that since there was no valid appeal fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances of the case, it cannot be said that there was no appeal pending before the Department inasmuch as there is no categorical denial of the fact that the petitioner filed the appeal before the Department though the same has been addressed to the Deputy Commissioner of Income Tax (Appeals- II). We may not loose sight of the fact that the appeal was filed as far back as on 14.07.1993 and for one reason or the other the same was not disposed of. Assuming that the appeal filed by the petitioner was addressed to a wrong officer nothing prevented the Department from intimating the assessee to return the papers to enable them to file the same before the appropriate authority or in the alternative making over the appeal papers to the compe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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