HC directed CBDT to apply VsV Scheme, 2024 to taxpayers where due date of filing of appeal has not expired
Delhi HC directs CBDT to consider Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV) to be made applicable to taxpayers in whose case the statutory filing of appeal has not expired in the specified date; HC further requests CBDT, that since Dec 31, 2024 is fixed as a cut off date for availing the maximum benefit under the scheme, to consider the present petition as a representation for issue of a circular in this respect, as expeditiously as possible, and preferably within a period of two weeks from date; In the present case, Assessee challenged the constitutional validity of Chapter IV of the Finance (No.2) Act, 2024 – Direct Tax Vivad Se Vishwas Scheme, 2024, particularly being aggrieved by Section 89(1)(a) inasmuch as it has confined the meaning of the appellant to a person in whose case an appeal or a writ petition or a special leave petition has been filed by him or the Income Tax Authorities; HC accepts the Assessee’s submission that Section 2(1)(a) of DTVSV creates differentiation between the Appellants being a person who has filed an appeal before the specified date and a person who is in process of filing an appeal; HC notes that the CBDT in 2020 had issued a comprehensive circular to clarify that a case where an appeal is not filed but the time for filing the same has not expired would also be included in the scheme:HC DEL
