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2021 (12) TMI 1089 - BOMBAY HIGH COURTPetition under the Direct Tax Vivad Se Vishwas Act, 2020 (the DTVSV Act) - time limit for filing the appeal - appeals which have been filed before the ITAT on behalf of deceased Kalyanji Bhaga - HELD THAT:- Revenue is not denying the fact that the task force was created on two occasions and notwithstanding the appointment of task force, petitioner’s were not able to get documents on time because of various organisational changes in the department. In the reply it is stated that in the absence of any material or documents in the Writ Petition, no credence could be given to the averment that the Task Force apparently constituted in the course of recovery proceedings appointed by Respondent No.2 could not provide a copy of the order passed by CIT (A) in September, 2011. Certainly, if only the affiant had gone through the files, he would have noted the notings in the file and he could have filed copy of the notings or the order sheets in the file, if according to him petitioner’s averment in the petition was not correct. Respondents cannot simply skirt their responsibility by putting onus on petitioner to provide some documents constituting the task force. Therefore, from the facts as narrated above, we find that the time for filing the appeals against the order of CIT (A) had not expired as on the date of filing the declaration. The rejection of the declaration by petitioner under the DTVSV Act is not correct. We hope the authorities will keep in mind the objective of the DTVSV Act, which is the Act to provide for resolution of disputed tax and for matters concluded there with or incidental thereto. Here is the legal heir who wants to put an end or wants of closure to all the disputes between the deceased Kalyanji Bhagat who was his father and the tax authorities. We fail to understand why Revenue is rejecting these declarations without properly considering the facts and circumstances of the case.
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