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2021 (7) TMI 1400 - BOMBAY HIGH COURTBenefit of DTVSV Scheme - Petitioner’s application has been rejected for the reason that assessee had not filed any appeal against the order in respect of which he wishes to avail benefit, while an assessee has to file appeal on or before 31st January, 2020 and since the appeal had not been filed, it does not fulfill the criteria prescribed under the DTVSV Act - HELD THAT:- This is a peculiar case wherein assessment order of 22nd December, 2019, had not been served upon the Petitioner until Petitioner obtained a copy on 15th December, 2020 and as can be seen from the aforesaid discussion, Petitioner as such had suffered handicap to lodge an appeal before the specified date i.e. 31st January, 2020 for no fault of his. In the circumstances, it would emerge that Petitioner would be able to avail benefit of the term ‘Appellant’ under Section 2(1) (a)(ii) of the DTVSV Act. In circular bearing No.9 of 2020 dated 22nd April, 2020 in its reply to Questions No. 1 and 23, it has been referred to that where any order has been passed under the I.T. Act and time limit to file appeal has not expired on 31st January, 2020, then the assessee can be very well opt for the said Scheme. The purpose and object underlying bringing in under DTVSV Act is to provide resolution of the disputed tax and matters connected therein and to put an end to litigation and unlock revenue detained under litigation. It would be expedient that present Petition be allowed. As such, impugned order of Respondent No.3, (Exh. ‘K’ - page 107 of writ petition) rejecting application in Form Nos.1 & 2 under the DTVSV Act and the Rules, is set aside. Respondents are directed to consider Petitioner’s application made in Forms 1 & 2 and issue proper order in the Form 3 in accordance with the provisions of the DTVSV Act and Rules within a period of two weeks from the date of this order.
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