Re: Writ filed after cut off date

Respected Sir
If my miscellaneous application requesting to recall an ex parte order got dismissed before 31.01.2010. I was contemplating to file a writ before HC and in fact I could file the same in February 2020.
Can I avail VSV scheme.
Since the appeal before the ITAT was that of the department. What will be the tax effect if I could avail VSVS.

You may have to find out when  was the last date for filing an appeal before the High Court. As per S.260A(2)(a)   of the Act  the time limit  is 120 days from the date of receipt of the Order. However as per Section 260A (2A)  the High Court has the power to condone the delay in filing of an appeal . It may be desirable to file an appeal with application for condonation of delay . if High Court condones the  delay the asseee can avail the benefit of the VSVS 

 

As per CBDT vide F.No. IT(A) I /2020 -TPL  Circular No. 9 of 2020 dated  22, April at Q. No 24, which reads as under: 

If the appeal is filed before High Court and is pending for admission as on 31 -1 -2020, whether the case is eligible for Vivad Se Vishwas ? 

Ans. “ Yes” 

 

 

As per Section 2(1) (a) (i) , and  2 (1)(a) (ii) of the VSVA, an ‘appellant’ means, a person in whose case an order has been passed by the Assessing Officer, or an order has been passed by the Commissioner (Appeals) or the Income Tax Appellate Tribunal in an appeal, or by the High Court in a writ petition, on or before the specified date, and the time for filing any appeal or special leave petition against such order by that person has not expired as on that date;

The word “Order” is not defined under the Act .  

 According to me the same principle will apply to Writ also .   

 

On the facts the writ was not pending as on 31-1 -2020  . Accordingly the asseessee may not be able to take advantages of the  VSAV  in respect of writ filed after specified date ie .31 -1 -2020 . 

 

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