Pendency and not validity of appeal is required under Vivad Se Vishwas Scheme

Medeor Hospital Limited Vs PCIT (Delhi High Court)

Delhi High Court held that Vivad Se Vishwas Scheme requires that the appeal should be pending and hence there is no need to introduce the quantification that the appeal should be valid or competent.

Facts-

Present writ petition has been filed by the petitioner challenging the action of respondent No.1 in partially settling dispute relating to penalty for Assessment Year 2014-15 pending before ITAT under the Vivad Se Vishwas Scheme without settling the dispute relating to quantum appeal for Assessment Year 2014-15 pending before the Commissioner of Income Tax (Appeals).

The petitioner has contended that there is no requirement that the appeal should be filed in time or that the appeal should have been ‘admitted’ before the specified date.

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