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TMI Blog2025 (3) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... Leave Petition. This Court is of the view that the maintainability of the appeal has to be decided by the Appellate Authority. Since the Revisional Authority has dismissed the revision petition filed by the petitioner citing the reason that the petitioner is entitled to avail appeal remedy, the petitioner has filed appeal before the Appellate Authority. The appeal has been numbered and taken on file. It is for them to decide whether the appeal has to be entertained or rejected. Even the appeal got rejected on the ground of maintainability, still the petitioner is entitle to challenge the same by way of writ petition since no other alternate remedy is available. Therefore, in the present case, the tax liability assessed by the Taxing Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was hacked, he was not aware of the show cause notices. Subsequently, the draft assessment order came to be passed on 30.03.2022. Later, when the petitioner was intimated about the proceedings by his brother, the petitioner filed his reply stating that he was unaware of the re-assessment proceedings and he sought time to submit his detailed reply along with necessary documents. However, the assessment order came to be passed on 17.05.2022, computing the total income of the petitioner for the assessment year 2016-17 as Rs. 1,09,00,000/- raising a consequential total tax demand of Rs. 24,57,168 (excluding interest). 3. He would further submit that the petitioner filed a revision application dated 05.08.2022, seeking revision of assessment or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iability is much higher than the amount payable under the DTVSV Scheme and as per the DTVSV Scheme, the tax liability of the petitioner would only be Rs. 24,57,168/-. The petitioner preferred an appeal on 01.04.2024 and the DTVSV Scheme came into effect only on 19.09.2024. Accordingly, the petitioner chose to avail the benefit under the DTVSV scheme. In terms of provision of Clause 89(1)(J)(A) of Chapter IV of the DTVSV Scheme, since the appeal filed by the petitioner is pending, he is entitled to avail the benefit under the DTVSV scheme. Without considering this aspect, merely citing the reason that no appeal remedy was available for the petitioner since the petitioner has already filed revision against the assessment order dated 17.05.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )(J)(A) of Chapter IV of the DTVSV Scheme, is extracted hereunder:- "89.............. (j) "disputed tax", in relation to an assessment year or financial year, as the case may be, means the income-tax including surcharge and cess (hereafter in this Chapter referred to as the amount of tax) payable by the appellant under the provisions of the Income-tax, as computed hereunder:- (A) in a case where any appeal, writ petition or special leave petition is pending before the appellate forum as on the specified date, the amount of tax is payable by the appellant if such appeal or writ petition or special leave petition was to be decided against him." A reading of the above would show that the pre-condition for filing Form-1 under the DTVSV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner is entitle to challenge the same by way of writ petition since no other alternate remedy is available. Therefore, in the present case, the tax liability assessed by the Taxing Authority has been disputed and the same is pending before the Appellate Authority. As per the provision of the DTVSV Scheme, the tax liability assessed by the Taxing Authority has been disputed by way of appeal. As stated above, the very purpose of the aforesaid scheme was to resolve the issues relating to the tax liability. Therefore, the respondents rather than giving quietus to the issue, rejecting the application citing the jurisdictional issue which needs to be decided by the Appellate Authority is not proper. Hence, this Court is inclined to set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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