TMI Blog2020 (11) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... lication at the earliest in accordance with the said Act and communicate the decision to the assessee at the earliest. As observed, the assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration filed by the assessee under Section 4 of the said Act is not in favour of the assessee. If such a prayer is made, the Registry shall entertain the prayer without insisting upon any application to be filed for condonation of delay in restoration of the appeal. - T.C.A. No. 346 of 2020 - - - Dated:- 5-11-2020 - THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM And THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN For the Appellant : Mr.T.Ravikumar Senior Standing counsel For the Respondent : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... especially when the decision of the Tribunal is contrary to the time tested Principal that the person, who asserts a fact has to discharge the initial burden cast upon him to show that the said facts are true and only thereafter the burden would shift to the department? 2. We have heard Mr.T.Ravikumar, learned Senior Standing counsel for the appellant/Revenue and Mrs.C.Rekha Kumari, learned counsel for the respondent/assessee. 3. It may not be necessary for this Court to decide the Substantial Questions of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters conn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue is pending before the Income Tax Appellate Tribunal. The filing of the declaration is as per Section 4 of the Act and the particulars to be furnished are also mentioned in the Sub Sections of Section 4. Section 5 of the Act deals with the time and manner of the payment and Section 6 deals with Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases. Section 9 of the Act deals with cases, where the Act 3 of 2020 will not be applicable. 6. We are informed by the learned counsel for the respondent/assessee that the assessee has already filed the declaration under Section 4 of the Act on 21.03.2020. 7. In the light of the fact that the assessee has already availed the benefit under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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