2025 (2) TMI 451

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..... l leave petition has been filed by him or the Income Tax Authorities. HELD THAT:- Benefit of the Vivad Se Vishwas Scheme is available even to those assessees who are aggrieved by virtue of an order passed by the Income-Tax Authorities and intend to challenge the same by way of appeal and in whose cases, the time for filing appeal has not expired.
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN For the Petitioner : Ms. G.Vardini Karthik For the Respondents : Dr.B.Ramaswamy Senior Standing Counsel for R1, R3, R4 Mr.AR.L.Sundaresan, Additional Solicitor-General assisted by Mr.K.Srinivasamurthy Senior Panel Counsel, for R2 ORDER ( Order of the Court was made by Dr. ANITA SUMANTH.,J ) This writ .....

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..... rified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/12/2024 at 13:54:11 has filed an appeal before the specified date and a person who is in process of filing an appeal. Prima facie, we find it difficult to accept that differentiating between assessees on the basis whether they have filed an appeal before the specified date or thereafter could be dispositive of the assessee's right to claim benefit under the Direct Tax Vivad Se Vishwas Scheme, 2024. We also note that in respect of the Finance Act, 2020 the Central Board of Direct Taxes (hereafter CBDT) had issued a comprehensive circular to clarify that a case where an appeal is not filed but the time for filing th .....

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..... ior Panel Counsel for R2 and Dr.B.Ramaswamy, learned Senior Standing Counsel for R1, R3 & R4, would submit that, an Order, has been issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on 20.01.2025, accepting the plea of the petitioner, as extracted below:- "S.O. 348(E) - WHEREAS, the Direct Tax Vivad Se Vishwas Scheme,2024 was introduced vide the Finance (No.2) Act, 2024 (15 of 2024) and came into force with effect from the 1st day of October, 2024; WHEREAS, while implementing the said Scheme difficulties have arisen in situations where,-- (a) an order in case of a person had been passed on or before the specified date i.e. the 22nd day of July, 2024; (b) the time for filing an appeal in respe .....

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