Case Law Details
ACIT Vs Lifecell International Private Limited (ITAT Chennai)
ITAT Chennai held that it is fact that under Direct Tax Vivad Se Vishwas Act, 2020 declarant cannot challenge sum payable before any appellate forum, however, once the declarant violates condition of DTVSVS Act, 2020 the same can be revived by the Department.
Facts- The Revenue has filed a petition on maintainability of appeal filed by the assessee in ITA No. 3334/Chny/2019 in light of declaration filed by the assessee u/s. 4(1) of the Direct Tax Vivad Se Vishwas Act, 2020 (hereinafter referred to as “DTVSVS Act, 2020) and subsequent Form no. 3 (certificate) issued by the designated authority as per provisions of section 5(1) of the DTVSVS Act, 2020.
Conclusion- We are of the considered view that in the present case, the assessee has violated conditions prescribed under DTVSVS Act, 2020 and thus, even if appeal filed by the assessee is dismissed or deemed dismissal of appeal, the same can be revived the moment the Department notices any of the conditions prescribed therein are violated.
We find that sub-section (7) deals with a situation where the declarant challenges the order passed by the designated authority under sub-section (1) of section 5 on any issue relating to tax arrear and or the payment of sum determined under any section, then no appellate forum or arbitrator or conciliator or mediator shall proceed to decide said dispute. In other words, designated authority determines sum payable by declarant under DTVSVS Act, 2020, then the same becomes final and which cannot be challenged by the declarant before any appellate forum.
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