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TMI Blog2024 (11) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 92(2) of the Scheme. In view of the aforesaid, both the appeals are disposed of as withdrawn with liberty to the appellants to approach the authority for the purpose of availing the benefits under the Scheme 2024. In the event of any further difficulty, we grant liberty to the parties to come back before us by way of an appropriate petition. - HON'BLE MR. JUSTICE J.B. PARDIWALA And HON'BLE MR. JUSTICE R. MAHADEVAN For the Appellant : Mr. K. V. Mohan, AOR Mr. R.k Raghavan, Adv. Mr. K.v.balakrishnan, Adv. Ms. Mrinal Kanwar, AOR Mr. Vaibhav, Adv. For the Respondent : Mr. S Dwarakanath, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Shashank Bajpai, Adv. Mr. Udai Khanna, Adv. Mr. H R Rao, Adv. Mr. Navanjay Mahapatra, Adv. ORDER 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mments Eligible cases 1. Which appeals are covered under Direct Tax Vivad Se Vishwas Scheme, 2024? Please refer to Section 89 of the Direct Tax Vivad Se Vishwas Scheme, 2024 ( the DTVSV Scheme, 2024 or the Scheme ) (contained in Chapter IV of the Finance (No.2) Act, 2024). Section 89 of the Scheme provides for the definition of appellant which is (i) a person in whose case an appeal or a writ petition (WP) or special leave petition (SLP) 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 i.e. 22.7.2024; or (ii) a person who has filed his objections before the Dispute Resolution Panel (DRP) under section 144C of the Income-tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontains qualifying tax arrears along with nonqualifying tax arrears (such as, tax arrears mentioned in section 96(a) for eg. tax arrear in respect of undisclosed foreign income), whether the taxpayer can apply for the Scheme in such a case? As per section 91(2) of the Scheme, after filing of declaration, appeals before ITAT/CIT(A)/JCIT(A) are deemed to be withdrawn from the date of issue of certificate by the Designated Authority. Further as per section 91(3) of the Scheme, the taxpayer is required to withdraw appeals and furnish proof thereof alongwith intimation of payment u/s 92(2) of the Scheme. Therefore, the Scheme does not envisage settling issue in part. The dispute has to be settled in full as per the Scheme. Thus, where there are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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