Ramasamy HUF Vs PCIT (Madras High Court)
Madras High Court held that benefit under Direct Vivad se Vishwas Scheme, 2024 [DTVSV Scheme] eligible since appeal filed against assessment order dated 26.12.2016 was revived/restored/alive.
Facts- The petitioner has filed this Writ Petition seeking for issuance of a Writ of Mandamus directing the first respondent to accept the petitioner’s application under Form -1 dated 26.12.2024, for the AY 2014-15 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 and accordingly, to issue Form -2.
Conclusion- Thus, by virtue of the order passed by ITAT, the Appeal filed by the petitioner as against the assessment order dated 26.12.2016 has been revived, inasmuch as, the said order is an ex parte order, as the petitioner has not been heard. In the interregnum period, i.e. During the pendency of further Appeal before ITAT, the respondent-Income Tax Department again floated a Direct Vivad se Vishwas Scheme 2024, w.e.f 22.07.2024, and therefore, the petitioner is entitled to avail the benefit of the Scheme.
Held that in terms of section 4 (6) of the said Scheme and by virtue of the order passed by ITAT dated 25.11.2024, and subsequent to the introduction of DTVSC Scheme, 2024, w.e.f. 22.07.2024, the petitioner is entitled to the DTVSV Scheme, inasmuch as, the Appeal filed by the petitioner as against the assessment order dated 26.12.2016 was revived/restored/alive.
