For the AY. 2013 -14\u00a0 penalty was levied under section 271AAB of the Act . On appeal the penalty was reduced partly . No further appeal was filed . \u00a0Assessee sought to settle matter amicably in accordance with provisions of DTVSV Act, emphasizing Union’s policy favouring settlement over litigation . Designated authority rejected that application\/declaration for reason of second appeal not filed before cut-off date 1-4-1919 to 31-1-2020. On writ the Court held that \u00a0the petitioner did not file appeal before Tribunal, within time it also remained from him to file any defective proceeding seeking condonation of delay in filing such appeal before cut-off date therefore, no right vested or accrued to assessee to seek a settlement in terms of conditions prescribed by Act . Order of rejection is affirmed . (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"
Direct Tax Vivad Se Vishwas Act , 2020.<\/p>\n
S. 4 : Filing of declaration -Delay in filing of appeal \u2013 Rejection of application by Designated Authority is affirmed .[ IT Act , 271AAB , Art. 226 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-45862","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bVI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45862","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=45862"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45862\/revisions"}],"predecessor-version":[{"id":45863,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45862\/revisions\/45863"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45862"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}