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TMI Blog2021 (7) TMI 1400X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicap to lodge an appeal before the specified date i.e. 31st January, 2020 for no fault of his. In the circumstances, it would emerge that Petitioner would be able to avail benefit of the term Appellant under Section 2(1) (a)(ii) of the DTVSV Act. In circular bearing No.9 of 2020 dated 22nd April, 2020 in its reply to Questions No. 1 and 23, it has been referred to that where any order has been passed under the I.T. Act and time limit to file appeal has not expired on 31st January, 2020, then the assessee can be very well opt for the said Scheme. The purpose and object underlying bringing in under DTVSV Act is to provide resolution of the disputed tax and matters connected therein and to put an end to litigation and unlock revenue det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act nor the same had been uploaded on the e-filing portal and was therefore unable to reply to the show cause. 3. Petitioner had requested Respondent No.4 to send assessment order on the address mentioned in the letter dated 29th January, 2020 filed on 3rd February, 2020. Petitioner was issued a letter by Respondent No.4, referring to the outstanding demand and directed to pay 20% of the outstanding demand amount. Petitioner once again by on-line response dated 8th February, 2020 communicated that the assessment order has not been received at his end nor the order was uploaded on the e-filing portal nor was served with the Notice of Demand under section 156 of the I.T. Act. 4. In the meantime, Direct Tax Vivad-se-Vishwas Act, 2020 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t received the assessment order despite repeated requests. 6. Mr. Gandhi, learned counsel for Petitioner, therefore, seeks intervention of this Court and urges this Court to allow the writ petition, setting aside the order rejecting application of the Petitioner in Form Nos.1 2 of the DTVSV Act 2020 and to issue Form No.3. 7. Learned standing counsel Mr. Walve, appearing for the Respondents purports to contend that Petitioner had been given intimation letter through the e-proceedings on 22nd December, 2019 and, thus, it has to be presumed that the assessment order has been issued and served. He submits that Petitioner s claim of non-receipt of assessment order through on-line filing portal is difficult to be appreciated as there i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Submitted. Yours sincerely, sd/- (Pramod D. Gangasagar) Income Tax Officer-22(1)(1), Mumbai. 9 In this context, it would be relevant to quote Section 282 of the I. T. Act which refers to service of notice under the I.T. Act as under:- Service of notice generally. 282 (1) The service of a notice or summon or requisition or order or any other communication under this Act (hereafter in this section referred to as communication ) may be made by delivering or transmitting a copy thereof, to the person therein named,- (a) by post or by such courier services as may be approved by the Board; or (b) in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed under the I.T. Act and time limit to file appeal has not expired on 31st January, 2020, then the assessee can be very well opt for the said Scheme. The purpose and object underlying bringing in under DTVSV Act is to provide resolution of the disputed tax and matters connected therein and to put an end to litigation and unlock revenue detained under litigation. 11 In the circumstances, it would be expedient that present Petition be allowed. As such, impugned order of Respondent No.3, (Exh. K - page 107 of writ petition) rejecting application in Form Nos.1 2 under the DTVSV Act and the Rules, is set aside. Respondents are directed to consider Petitioner s application made in Forms 1 2 and issue proper order in the Form 3 in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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