Re: Whether it can be considered as deemed be pending in High court under DTVSV Scheme.
Re: clarification regarding eligibility under DTVSV Scheme
ORDER OF THE ITAT PRONOUNCED ON 04-10-2019 for the ASSESSMENT YEAR 2012-13 ITA NO 432/VIZ/2017 OPTED FOR DTVSV SCHEME FOR WAIVER OF INTEREST U/S 234(B) DATE OF FILING APPEAL BEFORE THE HIGH COURT NOT EXPIRED TILL 02-02-2021 WHETHER THE PETITIONER IS ELIGIBLE UNDER DTVSV SCHEME. NOW THE CLARIFICATION REQUIRED IS SINCE TIME FOR FILING IS NOT LAPSED AS ON 31-01-2020 (Actually 120 days from the pronouncement date 04-10-2019+ 120 days = 02-02-20 for submission in the High Court. The Petitioner submitted Petition under DTVSV Scheme under Schedule VI. To be filled in case appeal or writ of assessee is pending before High court as on 31-01-2020 or the time for filing appeal or writ by the aseessee before High court has not expired as on 31-01-2020 on 24-02-2021.Appeal not filed in High Court. Whether it can be considered as deemed be pending in High court under DTVSV Scheme.
The assessee has to consider the date of receipt as date of communication as per section 260A(2) (a) of the Act . Though the assessee has not filed the appeal the assessee is eligible for the Scheme . Refer Circular No 9 /2020 dt 22-4 -2020 Q. No 1 and answer given by the CBDT it is only where due date for filing appeal has not expired are covered. As regards Writ , it should be pending as on 31 -1-2020 . Accordingly the Writ petition which was not filed as on 31 -1-2020 cannot be considered as deemed appeal .
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