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TMI Blog2021 (9) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... n aggrieved by an order of rejection dated 30th January 2021 passed by respondent no.1 rejecting petitioner's declaration and undertaking filed under the provisions of Direct Tax Vivad Se Vishwas Act 2020 (the VSV Act). 3. Petitioner had filed her returns for the Assessment Year 20122013. The assessment was reopened under Section 147 of the Income Tax Act, 1961 (the Act). Petitioner filed a response to the notice issued and based on the response received from petitioner, an assessment order dated 18th December 2019 came to be passed. Petitioner had returned income of Rs. 94,91,780/- and the total income assessed under Section 143 (3) read with Section 147 of the Act was also Rs. 94,91,780/-. The total income under Section 288A was, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 021, was Rs. 4,21,700/- and thereafter, Rs. 5,06,040/-. This declaration was filed on 18th December 2020. On 31st January 2021 petitioner received an order of rejection of its declaration under the VSV Act and the reason for rejection reads as under : "There is no disputed income, as the return filed by assessee has been accepted in assessment proceedings. The assess has disputed interest charged u/s 234A/B/C of the Act. Since, interest charged is mandatory and there is disputed income." 5. Petitioner also received a communication dated 30th January 2021 whereby petitioner was informed that petitioner's application for condonation of delay in filing the appeal under Section 246A has been allowed and the delay was condoned. Therefore, pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .. disputed interest ....". The disputed interest is defined under Sub Clause h (ii) of Sub Section 1 of Section 2 to mean "the interest determined in any case under the provisions of the Income Tax Act, 1961 where an appeal has been filed by the appellant in respect of such interest". Appellant means under Clause a (i) of Sub Section 1 of Section 2 "a person in whose case an appeal or a writ petition or special leave petition has been filed either by him or by the Income Tax Authority or by both, before an appellate forum and such appeal or petition is pending as on the specified date". Therefore, petitioner was eligible to file this declaration under the VSV Act for the disputed interest that was charged under Section 234A or Section 234B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes included in the period), and the application for condonation is filed before the date of issue of this circular, and appeal is admitted by the appellate authority before the date of filing of the declaration, such appeal will be deemed to be pending as on 31st Jan 2020. 9. This has been dealt with by this Court in Writ Petition (lodging) No.12932 of 2021 dated 21st September 2021 in which paragraphs 6 to 9 read as under : 6. The Central Board of Direct Taxes issued a Circular dated December 4, 2020 in which question 59 and answer thereto reads as under :- "Q.59. Whether the taxpayer in whose case the time limit for filing of appeal has expired before 31st Jan 2020 but an application for condonation of delay has been filed is eligib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d up until such time it is adjudicated upon and a decision is taken qua the same. We respectfully agree with the view expressed by the Division Bench in Shyam Sunder Sethi (supra). 8. In the case at hand, the time limit to file appeal expired on January 18, 2020, and the condonation of delay application was filed on February 6, 2020, before December 4, 2020, the date of the Circular, the appeal would be pending as required under the VSV Act. In any event, the Commissioner of Income Tax (Appeals) himself has addressed a letter dated January 20, 2021 asking the petitioner to furnish ground wise submissions on the grounds of appeal if petitioner was not opting for VSV Scheme, 2020. This itself would mean the delay also has been condoned. 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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