Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (6) TMI 270 - HC - Income TaxVivad se Vishwas Scheme - Extension of the last date for payment of tax sought to be applied for filing new application - extension of limitation period - HELD THAT:- Supreme Court, in exercise of its powers under Article 142 read with Article 141 of the Constitution of India, had extended the period of limitation so as to minimise the difficulties faced by the litigants and lawyers. The aforesaid orders, in our view, are applicable to regular proceedings; proceedings which are judicial or quasi-judicial, such as, income tax proceedings including filing of income tax return or filing of refund application, filing of appeal etc., It cannot be stretched and made applicable to a one time amnesty scheme like the one introduced vide the Vivad se Vishwas Act, which incidentally was introduced when the pandemic had broken out. Initially, the last date for filing declaration under the Vivad se Vishwas Act was 31.01.2020 which was finally extended to 31.03.2021. Considering the nature and objective of the one time amnesty scheme introduced vide the Vivad se Vishwas Act, in our considered view, extension of limitation granted by the Supreme Court cannot be applied to belated filing of declaration. As a matter of fact, filing of declaration in terms of the Vivad se Vishwas Act, is neither a judicial act nor a quasi-judicial act. It was intended as a one time measure for an eligible declarant to file the declaration within the prescribed period and avail the benefits thereunder. Petitioners having filed the declarations in the third week of June, 2021 much after the last date of filing i.e. 31.03.2021 were not eligible to claim any benefit under the Vivad se Vishwas Act. Therefore, their declarations were rightly not accepted. Extension of the last date for payment of dues as determined by the designated authority in terms of the Vivad se Vishwas Act till 31.08.2021 or till 31.10.2021 by the CBDT cannot be pressed into service by the petitioners to seek extension of the last date for filing declaration. Firstly, in the case of the former, CBDT issued press release on 25.06.2021. No such press release or notification was issued by the CBDT in the case of the latter. Secondly and fundamentally, the two are different. In the case of the former, the declarations were filed within time i.e., before the last date of 31.03.2021. Thereafter the amount to be paid by the declarants were adjudicated by the designated authority whereafter the payments were to be made; it is for the payment of the determined amount that the time line was extended as above. It cannot be equated with filing of declaration beyond the last date. Thus, in the facts and circumstances of the case, the two writ petitions are wholly misconceived. There is no merit in the writ petitions and those are accordingly dismissed.
|