NRA Iron And Steel Pvt Ltd Vs Income Tax Department & Ors. (Delhi High Court)
Delhi High Court held that review petition partake the character of pending proceedings and hence the gets covered under Direct Tax Vivad Se Vishwas Act, 2020 [DTVSV Act]. Thus, writ petition allowed.
Facts- The present Writ Petition has been filed by the writ petitioner-assessee, challenging the order dated 28.01.2021, passed by respondent No. 1, dismissing the revised application filed by the petitioner on the internet portal of respondent No. 1 seeking to avail the benefit of Direct Tax Vivad Se Vishwas Act, 2020 for the Assessment Year 2009-10.
Notably, petitioner-assessee fought the Revenue upto the Supreme Court in respect of the assessment made qua AY 2009-10. He had succeeded before CIT(A) and ITAT upheld the order of CIT(A).
The order of the Tribunal was upheld by this Court. However, the Special Leave Petition against the High Court order was allowed by the Supreme Court vide order dated 05.03.2019. The application preferred by the petitioner for recall of the said order was also rejected by the Supreme Court vide order dated 25.10.2019. It is thereafter that petitioner-assessee preferred a review petition. The review petition was filed on 18.11.2019, which was dismissed in limine on 04.02.2020 i.e. after the specified date, which is 31.01.2020.
