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2021 (10) TMI 72 - HC - Income TaxApplication under the DTVSV Act 2020 rejected - whether no appeal is pending as on the date specified date i.e. 31.01.2020, whereas the appeal was filed with an application for condonation of delay - HELD THAT:- As the respondents did not oppose the condonation of delay and also the prayer of the petitioner to withdraw the appeal to avail the benefit of the DTVSV Act 2020, it is not open for the respondents now to turn around and reject the declaration filed in Forms 1 & 2 with the ‘Remark’ as – ‘as no appeal is pending as on the date specified date i.e. 31.01.2020, as per Section 2 of the DTVSV Act 2020, and the assessee is not an eligible declarant. Also the condonation is not filed before the date of issue of Circular No.21 of 2020 dated 04.12.2020. So, the applicant is not an eligible declarant. Hence, the application filed by the appellant is hereby rejected.’ Since, this Court had already taken the view that no significance can be attached to the date of 04.12.2020 specified in Circular No.21 of 2020 while providing answer to Question No.59; that the same would have to be considered as applicable even in relation to further extension of time granted for filing declaration up to 31.03.2021 and cannot be restricted, the declaration filed by the petitioner under DTVSV Act, 2020 on 05.03.2021 would have to be considered as validly filed, and that the petitioner is eligible to avail the benefit under the DTVSV Act, 2020. This Court, in Boddu Ramesh's case (2021 (6) TMI 1054 - TELANGANA HIGH COURT), taking note of the speech of the presenter of the Bill before the Parliament and the Statement of Objects and reasons appended to the DTVSV Act, 2020, held that the DTVSV Act, 2020, is a beneficial piece of legislation, and interpretation of the same should be in such a manner which would go to achieve the object for which the same was enacted. This Court, in M/s. Dongfang Electric Corporation Ltd. v. Designated Authority2, [2021 (9) TMI 92 - TELANGANA HIGH COURT]held that – “the DTVSV Act, 2020 being a beneficial piece of legislation, resort should be made to liberal interpretation rather than literal interpretation, which would render the entire scheme inoperable”. It is to be held that the rejection of the declaration filed by the petitioner under DTVSV Act, 2020 in Forms 1 and 2 on 05.03.2021. with the ‘Remark’ noted on 20.04.2021, by the 3rd respondent, on the basis of answer to Q.No.59, vide Circular No.21 dated 04.12.2020, cannot be sustained. Writ Petition is allowed and the impugned order of the 3rd respondent,with the ‘Remark’ as noted therein, is hereby set aside; the 3rd respondent is hereby directed to accept the declaration Forms 1 and 2 filed by the petitioner on 05.03.2021; process the same in accordance with the DTVSV Act, 2020; issue Form 3; and accept the payment from the petitioner as declared in Form 1 filed, before the due date as notified.
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