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TMI Blog2024 (9) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Tribunal recalling its order dated 26th March, 2019 whereby appeal filed by the petitioner was dismissed, the appeal was restored to its file i.e. Appeal filed in the year 2015. Therefore, the appeal of the petitioner has to be considered as pending as on 31st January, 2020 which is the specified date as per the VSV Act. When the petitioner has filed declaration under the VSV Act to claim the benefit of the Scheme, the Tribunal had already recalled the order dated 26 th March, 2019 and therefore, the appeal preferred by the petitioner before the Tribunal was pending as on 31st January, 2020. It cannot be said that no appeal was pending as on 31st January, 2020 when the petitioner filed the application/declaration under the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was taken up for scrutiny and assessment order dated 28th March, 2013 was passed under Section 143 (3) of the Income Tax Act, 1961 (for short the Act ) assessing the total income at Rs. 58,17,604/- as against returned income of Rs. 06,15,330/-. 2.1 Being aggrieved, the petitioner preferred appeal before CIT (A), which was dismissed by order dated 10th February, 2015. 2.2 The petitioner, therefore, preferred ITA No. 1327/Ahd/2015 before the Income Tax Appellate Tribunal (for short the Tribunal ), which was also dismissed in limine by order dated 26th March, 2019 as no one appeared on behalf of the petitioner nor an adjournment application was filed seeking any time. 2.3 The petitioner thereafter filed Miscellaneous Application before the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the ITAT on 03/09/2020 against the M/A filed by the assessee and accordingly his appeal was revived and pending before ITAT as on 31/01/2020. Order of ITAT was passed on 26/03/2019. The date on which order was received by the assessee has not been mentioned. It is not clear whether time to file appeal before High Court or time to file MA was available as on 31/01/2020. But the assessee filed M.A. on 21/02/2020 which was entertained and allowed by ITAT. FAQ has no such instance which exactly apply to the case. In order to ensure the decision taken in accordance with the spirit of the scheme, a reference was made to CCIT-1, seeking the advice of the CBDT on the Issue and CCIT-1 has directed to reject the VsVs 3. Being aggrieved, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore submitted that the respondent may be directed to process the declaration filed by the petitioner under the VSV Act for the A.Y. 2010-11. 5. On the other hand, learned senior standing counsel Mr. Varun Patel for the respondent submitted that admittedly as on 31st January, 2020 Miscellaneous Application for recalling of order dated 26th March, 2019 was not pending. It was, therefore, submitted that as on 31st January, 2020 no appeal was pending so that the petitioner become eligible for the benefit of the Scheme. Reference was made to Section 2 (1) (a) of the VSV Act which provides for definition of appellant . It was, therefore, submitted that the petitioner could not be said to be the appellant as appeal filed before the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates for the respective parties, it would be germane to refer to various provisions of the VSV Act as under. 2. Definitions. (1) In this Act, unless the context otherwise requires,- (a) appellant means- (i) a person in whose case an appeal or a writ petition or special leave petition has been filed either by him or by the income-tax authority or by both, before an appellate forum and such appeal or petition is pending as on the specified date; (ii) a person in whose case an order has been passed by the Assessing Officer, or an order has been passed by the Commissioner (Appeals) or the Income Tax Appellate Tribunal in an appeal, or by the High Court in a writ petition, on or before the specified date, and the time for filing any appeal or sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 which is the specified date as per the VSV Act. 7.1 It is also pertinent to note that when the petitioner has filed declaration under the VSV Act to claim the benefit of the Scheme, the Tribunal had already recalled the order dated 26 th March, 2019 and therefore, the appeal preferred by the petitioner before the Tribunal was pending as on 31st January, 2020. 7.2 In view of the above facts, it cannot be said that no appeal was pending as on 31st January, 2020 when the petitioner filed the application/declaration under the provisions of the Scheme in view of order dated 03rd September, 2020 passed by the Tribunal in Miscellaneous Application No. 75/Ahd/2020 preferred by the petitioner to recall order dated 26th March, 2019 whereby appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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