{"id":16217,"date":"2021-03-31T15:47:52","date_gmt":"2021-03-31T10:17:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vishwas\/whether-it-can-be-considered-as-deemed-be-pending-in-high-court-under-dtvsv-scheme\/"},"modified":"2021-04-01T07:47:20","modified_gmt":"2021-04-01T02:17:20","slug":"whether-it-can-be-considered-as-deemed-be-pending-in-high-court-under-dtvsv-scheme","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/whether-it-can-be-considered-as-deemed-be-pending-in-high-court-under-dtvsv-scheme\/","title":{"rendered":"Whether it can be considered as deemed be pending in High court under DTVSV Scheme."},"content":{"rendered":"<p>Re: clarification regarding eligibility under DTVSV Scheme<br \/>\nORDER 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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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.<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/whether-it-can-be-considered-as-deemed-be-pending-in-high-court-under-dtvsv-scheme\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[6],"class_list":["post-16217","vishwas","type-vishwas","status-publish","hentry","expertname-dr-k-shivaram-sr-advocate"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas\/16217","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/vishwas"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=16217"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16217"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16217"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=16217"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}