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TMI Blog2021 (6) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents. (THROUGH VIDEO CONFERENCING) P. C. 1. By this Petition filed under Article 226 of the Constitution of India, 1950, Petitioner challenges the order dated 17th April 2021, whereby Respondent No.2 has rejected Petitioner's application under the Direct Tax Vivad Se Vishwas Act, 2020 (the "DTVSV Act") on the ground that there is no appeal pending in the case of Petitioner. 2. It is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's application by order dated 17th April 2021 as per department's affidavit dated 23rd June 2021 on the ground that the deemed condonation of delay was granted on 25th December 2020, but the declaration under DTVSV Act was filed on 18th December 2020. The department is thereby urging that in view of this, Petitioner is not qualified as its condonation of delay was not granted on the date of making ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objections before the Dispute Resolution Panel under section 144C of the Income-tax Act, 1961 and the Dispute Resolution Panel has not issued any direction on or before the specified date; (iv) a person in whose case the Dispute Resolution Panel has issued direction under sub-section (5) of section 144C of the Income-tax Act and the Assessing Officer has not passed any order under sub-section ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 2019, the demand was raised before the specified date i.e., 31st January 2020. Petitioner had filed appeal before Commissioner of Income Tax (A) on 6th February 2020 and the condonation of delay application was filed on 20th February 2020. The condonation delay as per the affidavit of the department came on 25th December 2020. 6. In view of the department's own stand that the delay in filing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which reads thus: "b. That the Hon'ble Court may be pleased to issue under Article 226 of the Constitution of India appropriate writ or order or direction including a writ in the nature of 'Mandamus' directing the Respondent No. 2 to forthwith cancel the rejection of the Petitioner's application and to further direct the Respondent to verify and accept the declaration filed by the Petitioner on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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