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TMI Blog2024 (2) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... r before the Tribunal or before the High Court was pending. The stand taken by the learned advocate for the petitioner that only because the order of the Tribunal was not served upon the petitioner, the appeal before the Tribunal is to be treated as pending and the petitioner is entitled to get the benefit of the provisions of the DTVSV Act, is not acceptable for the only reason that the petitioner was aware about the disposal of the appeal by the Tribunal on 4th June 2019. Even if reliance placed on behalf of the respondent with regard to service of the order of the Tribunal may not be believed, the fact remains that the petitioner was aware about the order dated 7th May 2019 passed by the Full Bench of the Tribunal and the order dated 4th June 2019 passed by the Division Bench of the Tribunal. In such circumstances, merely because the petitioner received certified copy of the order from the Tribunal on 22nd December 2020, the petitioner cannot contend that the appeal was pending before the Tribunal on the date of filing of the application in Form No.1 and 2 under the provisions of the DTVSV Act. It is true that the DTVSV Act is having the object of resolution of the dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4] It is the case of the petitioner that although the Tribunal heard and decided the appeal on 4th June 2019, the order was not made available for a long time and therefore, the petitioner could not prefer an appeal before the High Court. The petitioner, therefore, sought certified copy of the order from the Tribunal on 14th December 2020, which was provided to the petitioner on 22nd December 2020. The petitioner, on receipt of the certified copy of the order of the Tribunal, filed appeal before the High Court on 24th December 2020. [2.5] It is also the case of the petitioner that on 17th March 2020, The Direct Tax Vivad Se Vishwas Act, 2020 (for short, the DTVSV Act ) was passed to provide for resolution of the disputed tax and the matter connected therewith or incidental thereto. The Direct Tax Vivad Se Vishwas Rules, 2020 (for short, the DTVSV Rules ) were also framed to prescribe the implementation of the DTVSV Act. [2.6] According to Section 4 of the DTVSV Act and Rule 3 of the DTVSV Rules, the petitioner was desirous to resolve the dispute and accordingly, the petitioner has filed Form 1 and 2 on 21st December 2020. [2.7] The petitioner, thereafter, did not receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee and department on 19th August 2019. It was submitted that the acknowledgment placed on record along with the additional affidavit filed on behalf of the respondent does not show the date and the address of dispatch of the order by the Tribunal. It was submitted that in absence of the order served upon the petitioner, the petitioner was justified to state in the Form 1 and 2 that the appeals before the Tribunal were pending on 21st December 2020 when the petitioner filed Form 1 and 2 under the DTVSV Act. [4.3] It was further submitted that the DTVSV Act being an Act for the benefit of the assessee for resolution of the dispute, liberal interpretation and approach should be adopted by the respondent for considering Form 1 and 2 filed by the petitioner, instead being hyper-technical with regard to pendency of appeal because if the order would have been served upon the petitioner, the petitioner, thereafter, would have filed appeal before the High Court and therefore, the application made by the petitioner under the DTVSV Act and DTVSV Rules would be maintainable. It was further submitted that if the order would have been served upon the petitioner, the petitioner would have f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (13) of that section on or before the specified date; (v) a person who has filed an application for revision under section 264 of the Income-tax Act and such application is pending as on the specified date; [7] Sub-section 2(n) defines specified date . It reads as under: (n) specified date means the 31st day of January, 2020; [8] As per the provisions of Section 4(1) of the DTSVS Act, the declaration referred to in Section 3 is required to be filed by the declarant before the designated authority in such form and verified in such manner as may be prescribed. Rule 3 of the DTVSV Rules provides that the declaration is required to be filed in Form 1 and 2. [9] The petitioner, accordingly, filed Form 1 and 2 on 22nd December 2020 to get the benefit of the DTVSV Act, however, on the date on which the petitioner filed the Form 1 and 2 as per the provisions of Section 4 of the DTVSV Act read with Section 9 of the DTVSV Rules, no appeal either before the Tribunal or before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd appeal which was filed subsequently cannot being the case of the petitioner within the scope of provision of DTVSV Act. [13] The Hon ble Apex Court, in the case of Yashi Constructions vs. Union of India reported in (2022) 136 taxmann.com 248, has held as under: 1. It is an admitted fact that the petitioner did not deposit the amount under the Scheme within the time limit provided under the Scheme, i.e., within 30 days. 2. In that view of the matter, the High Court has rightly refused to grant relief to the petitioner for extension of the period to make the deposit under the Scheme. It is a settled proposition of law that a person, who wants to avail the benefit of a particular Scheme has to abide by the terms and conditions of the Scheme scrupulously. If the time is extended not provided under the Scheme, it will tantamount to modifying the Scheme which is the the prerogative of the Government. 3. Hence, the Special Leave Petition stands dismissed. 4. Pending application(s), if any, shall stand disposed of. [14] In view of the above dictum of law, the impugned order passed by the respondent authority is just and proper in the facts of the case and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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