Tejal Mayur Rao Vs PCIT (Gujarat High Court)
Gujarat High Court held that rejection of declaration in Form No. 1 under DTVSV Scheme, 2024 since manual appeal is filed by NRI petitioner is not justifiable. Accordingly, communication rejecting declaration in From N0. 1 quashed and set aside.
Facts- The petitioner preferred an application under the provisions of the DTVSV Scheme, 2024, as the petitioner had challenged the assessment order for the Assessment Year 2012-13 by preferring an appeal in Form No.35 manually, as the petitioner is a Non-Resident Indian and was not having Aadhar number linked with PAN, so as to prefer an appeal online as per the provisions of Rule 45 of the Income Tax Rules, 1962.
By this petition under Article 227 of the Constitution of India, the petitioner has challenged the communication dated 21.01.2025 issued by the respondent- authorities, whereby the declaration made by the petitioner under the Direct Tax Vivad Se Vishwas Scheme, 2024, is rejected on the ground that appeal filed by the petitioner was invalid.
Conclusion- Held that the respondent-authority was not justified in rejecting the declaration in Form No.1 filed by the petitioner under the DTVSV Scheme, 2024 on the ground that appeal filed by the petitioner was an invalid appeal as the same was not filed as per Rule 45 of the Rules. Thus, the impugned communication dated 22.01.2025 displayed on the portal of the department, rejecting the declaration in Form No.1 filed by the petitioner under the DTVSV Scheme, 2024, is hereby quashed and set aside and the respondent – authority is directed to process the declaration in Form No.1 filed by the petitioner under the DTVSV Scheme, 2024.
