Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (1) TMI 943 - TELANGANA HIGH COURTBenefit of Vivad Se Vishwas Scheme ('VVS Scheme') - last extended date for filing declaration - Condonation of delay - HELD THAT:- As petitioner filed her declaration on 03.03.2021 which was before the last extended date for filing declaration i.e., 31.03.2021. But, before 03.03.2021, the appeal was filed by the petitioner before the Income Tax Appellate Tribunal on 24.02.2021 along with an application for condonation of delay. The delay was condoned on 23.03.2021 on which date the appeal was also disposed of considering the submission of the petitioner that she would file declaration under the Vivad Se Vishwas Act which was not objected to by the Revenue. On due consideration, we are in agreement with the view taken by the coordinate Bench in Boddu Ramesh [2021 (2) TMI 1174 - ITAT HYDERABAD] more particularly to those expressed in paragraph nos.40 and 43 thereof. We find that rejection of the declaration was not preceded by any notice or hearing. Though such notice or hearing is not provided under Section 5 of the Vivad Se Vishwas Act, it is axiomatic that principles of natural justice, which is the very essence of fairness, demands that before an adverse decision is taken affecting the rights and liabilities of an aggrieved person, he ought to be put on notice and given an opportunity of hearing. The same having not been done in the present case, the impugned decision suffers from violation of the principles of natural justice which is one more reason why we are constrained to interfere with the same. We set aside the impugned order dated 20.04.2021 passed by respondent no.2 rejecting the declaration / application of the petitioner dated 03.03.2021 for settlement of tax dues under the Direct Tax Vivad Se Vishwas Act, 2020 and remand the matter back to the authority for taking a fresh decision in accordance with law.
|