The application of the assesseee was rejected on the ground that there is no pendency of appeal. On writ allowing the petition the Court held that review petition filed against orders passed in SLP by Supreme Court qualifies as Disputed Tax under Section 2(1)(j) of Direct Tax Vivad Se Vishwas Act, 2020, making assessee eligible for benefits of Vivad Se Vishwas Scheme. The rejection order is set aside and the Respondent is directed to accept the revised declaration form filed by the petitioner and pass the order accordingly. (AY. 2009-10)
NRA Iron & Steel (P) Ltd. v. ITD [2024] 169 taxmann.com 85 / (2025) 342 CTR 502 / 245 DTR 163 / (Delhi)(HC)
Direct Tax Vivad Se Vishwas Act, 2020.
S. 2(1)(j): Disputed tax-Pendency of appeal-Rejection of declaration-Pendency of review petition-Review petition will also partake the character of pending proceedings and therefore the assessee should not have been non-suited or treated as ineligible for claiming benefit under DTVSV Act—Impugned order is hereby set aside—Respondent is directed to accept the revised declaration form filed by the assessee and process the same in accordance with DTVSV Act, 2020 and pass requisite orders in terms thereof. [S. 2(1)(a)(i), Art. 226]
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