TMI Blog2019 (11) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P.C:- This Petition under Article 226 of the Constitution of India, seeks a direction to the Respondent i.e. Central Board of Direct Taxes (CBDT) and Principal Commissioner of Income Tax to allow Petitioner s application dated 21st July, 2016 under the Direct Tax Dispute Resolution Scheme, 2016 (the Scheme, 2016). It also seeks the setting aside of order dated 31st March, 2016 pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 In view of the above, the Appellant s by a letter dated 28 th March, 2016 sought an adjournment as it desired to take the benefit of Scheme, 2016 which would be enacted shortly. However, the CIT(A) did not accept the request and by an order dated 31st March, 2016, dismissed the Petitioner s appeal. Thereafter, Petitioner on 9th August, 2016 filed an application before the authority under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Scheme, 2016. 6 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 Marc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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