Modi Shelters Private Limited Vs ITO (Telangana High Court)
Telangana High Court Restores Income Tax Appeals After Failure to Complete Vivad Se Vishwas Formalities
The Telangana High Court granted relief to a taxpayer who was left without a remedy after withdrawing its income tax appeals to avail benefits under the Vivad Se Vishwas Scheme, 2024, but failed to complete the final procedural requirement under the scheme. Recognizing that the taxpayer should not be rendered remediless due to an inadvertent omission, the Court directed restoration of the withdrawn appeals for adjudication on merits.
Introduction
In Modi Shelters Private Limited v. Income Tax Officer & Others, the Telangana High Court examined whether a taxpayer who had withdrawn pending appeals to opt for the Vivad Se Vishwas Scheme, 2024, but could not successfully complete the settlement process, could seek restoration of the withdrawn appeals.
The Court balanced procedural compliance under the Scheme against the principle that litigants should not be deprived of a substantive remedy due to a technical lapse.
Facts of the Case
The petitioner was subjected to assessment proceedings for Assessment Year 2018-19, resulting in:
- A quantum assessment order.
- A separate penalty order.
The petitioner challenged both orders before the appellate authority by filing separate appeals.
During the pendency of the appeals:
Want to Read the Complete Judgment?
You have read the free case summary. Unlock the full judgment, the detailed judicial reasoning and the downloadable PDF, along with every other premium judgment on TaxGuru.
Already subscribed? Log in
One subscription covers the entire premium judgment library, not just this case.
