Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 810 - HC - Income TaxApplication under the Direct Tax Dispute Resolution Scheme, 2016 - Petitioner on 9th August, 2016 filed an application before the authority under the Scheme, 2016, seeking its benefit. However, by an order dated 22nd September, 2016, the same came to be dismissed, as there was no appeal pending on the date when the Petitioner made an application under the Scheme, 2016 as not satisfying the qualifying condition to avail of its benefit - HELD THAT:- We find that the Petitioner’s appeal before the CIT(A) was dismissed on 31st March, 2016. The Petitioner’s application admittedly made on 9th August, 2016 after the Appeal was dismissed. This application came to be rejected on 22nd September, 2016, as there was no appeal pending. The order of CIT(A) which the Petitioner seeks to set aside, is an order dated 31st March, 2016. Thus, the Petition suffers from laches as the orders were passed as far back in 2016 and relief is being sought in 2019.Besides, the Scheme 2016 under which the Petitioner seeks benefit, is also not shown to be available today. In the above view, no occasion to examine the merits of the Petitioner’s claim, can arise. Therefore, only on the ground of laches/ delay, the Petition is dismissed.
|