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TMI Blog2021 (10) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... idered as applicable even in relation to further extension of time granted for filing declaration up to 31.03.2021 and cannot be restricted, the declaration filed by the petitioner under DTVSV Act, 2020 on 05.03.2021 would have to be considered as validly filed, and that the petitioner is eligible to avail the benefit under the DTVSV Act, 2020. This Court, in Boddu Ramesh's case ( 2021 (6) TMI 1054 - TELANGANA HIGH COURT ), taking note of the speech of the presenter of the Bill before the Parliament and the Statement of Objects and reasons appended to the DTVSV Act, 2020, held that the DTVSV Act, 2020, is a beneficial piece of legislation, and interpretation of the same should be in such a manner which would go to achieve the object for which the same was enacted. This Court, in M/s. Dongfang Electric Corporation Ltd. v. Designated Authority2, [ 2021 (9) TMI 92 - TELANGANA HIGH COURT ] held that the DTVSV Act, 2020 being a beneficial piece of legislation, resort should be made to liberal interpretation rather than literal interpretation, which would render the entire scheme inoperable . It is to be held that the rejection of the declaration filed by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal ) on 23.02.2021, along with an application to condone the delay in filing such appeal; and that the Tribunal condoned the delay in filing the appeal by order dated 22.03.2021, and allowed the petitioner to withdraw the appeal to avail the benefit under the DTVSV Act 2020. 3. It is further contended by the petitioner that, in similar circumstances, when a challenge to Circular No.21 of 2020, dated 04.12.2020, was laid before a Division Bench of this Court, in the case of Boddu Ramesh v/s. Designated Authority (2021) 128 Taxmann.com 13 (Telangana) (W.P.No.12038 of 2021), this Court (to which one of us, TVK,J, is a Member) was pleased to allow the said writ petition, vide order dated 28.06.2021, wherein it was held that the restriction sought to be imposed by the above said circular conferring the benefit only to appeals filed on or before 04.12.2020 has no significance and what is required to be seen is the pendency of the appeal with an application for condonation of delay and the appeal being admitted by the appellate authority before the date of filing of declaration. 4. It is the contention of the petitioner that since the last date for filing declaration in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.21/2020 issued on 04.12.2020, the last date for filing declaration under the Act of 2020 was considered as 31.12.2020, as notified by the Government at the relevant point in time. 33. It is only on 31.12.2020, the time for filing declarations under the Act of 2020 was extended for further period. 34. In the answer provided to Q.No. 59 in circular No 21/2020, it is stated that even if the limitation for filing appeal has expired before 31.01.2020, i.e., the specified date , if an application for condonation of delay is filed on or before the date of issue of Circular, and the delay is condoned, the appeal should be deemed to be pending as on 31.01.2020 . 35. This would have to be considered, in our opinion, as applicable even in relation to further extension of time granted for filing declarations till 31.03.2021, and cannot be restricted either up to the date of issue of circular (ie. 04.12.2020) or even the date for filing declaration mentioned therein ((ie.) 31.12.2020, as there cannot be any differentiation in delay as it stands on the same footing be it of a day or more. 8. This Court, having come to the conclusion, while allowing the said writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s would lead to inevitable conclusion that the declaration filed by the petitioner on 05.03.2021 would have to be considered as validly filed. 12. Further, this Court also cannot lose sight of the fact of the concession made by the respondents before the Tribunal, which has been recorded by the Tribunal as under: 5. Ld. DR submitted that if the assessee desires to avail the Vivad Se Vishwas scheme, the revenue has no objection. 13. As the respondents did not oppose the condonation of delay and also the prayer of the petitioner to withdraw the appeal to avail the benefit of the DTVSV Act 2020, it is not open for the respondents now to turn around and reject the declaration filed in Forms 1 2 with the Remark as as no appeal is pending as on the date specified date i.e. 31.01.2020, as per Section 2 of the DTVSV Act 2020, and the assessee is not an eligible declarant. Also the condonation is not filed before the date of issue of Circular No.21 of 2020 dated 04.12.2020. So, the applicant is not an eligible declarant. Hence, the application filed by the appellant is hereby rejected. 14. Since, this Court had already taken the view that no significance can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Department is the largest litigant. The Department s appeals constitute nearly 85% of the total number of appeals filed in the case of direct taxes, though that number seems to have improved in the case of indirect taxes. Of the total number of direct tax cases pending by the quarter ending March, 2017, the Department initiated 88% of the litigation at ITATs and Supreme Court and 83% of the litigation pending at High Courts. 9.25 The picture that emerges over a period of time is the following: even though the Department s strike rate has been falling considerably over a period of time, it is undeterred, and persists in pursuing litigation at every level of the judicial hierarchy. Since tax litigation constitutes a large share of the work load of High Courts and the Supreme Court, Courts and the Department may gain from a reduction in appeals pursued at higher level of the judiciary. Less might be more. 16. A step in addressing the above concern was undertaken by the Ministry of Finance, firstly, by way of increasing/enhancing monetary limit for filing of appeals by the Department at all the three levels. Thereafter, Sabka Vishwas (Legacy Dispute Resolution) Scheme - ..... 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