Скачать или смотреть Whether review petition pending in Supreme Court is a pending appeal for Vivad Se Viswas Scheme 2020

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[2025] 476 ITR 13 (Delhi)
[IN THE DELHI HIGH COURT]

NRA IRON AND STEEL PVT. LTD.
v.
INCOME-TAX DEPARTMENT AND OTHERS

YASHWANT VARMA and RAVINDER DUDEJA JJ.

November 22, 2024.

Playlist: VSVS

A.Y. 2009-10 / Assessee

Question: Whether review petition pending in Supreme Court is a pending appeal for Vivad Se Viswas Scheme 2020

1. CIT(A), ITAT and High Court allowed the appeal of the assessee.

2. However, the Supreme Court reversed these decisions and the assessee’s application for recall of this order was also rejected.

3. Subsequently, the assessee filed a review before the Supreme Court which was pending on the specified date under the 2020 Act and was later dismissed in limine.

4. The assessee's declaration filed under the 2020 Act was rejected by the Department.

5. The assessee then filed a revised declaration, which was also rejected on the grounds that no appeal of the Department was pending before the Supreme Court on the specified date and that the review petition was not liable to be treated as an appeal under the 2020 Act.

6. On a writ petition, it was held by allowing the petition that Department was bound by the circulars and instructions of CBDT and had to comply with them.

7. According to the CBDT’s circulars pendency of arbitration proceedings and miscellaneous applications in certain cases, as on cutoff date would meet the requirement of section 2(1)(j) of the 2020 Act, even though no appeal, writ petition or SLP was pending in any appellate forum in terms of this section.

8. Even though a review petition's scope was limited and statutorily different from an appeal, the jurisdiction of the court extended to the power to modify, review or recall its own order.

9. Therefore, the special leave petition could not be said to have attained finality when a review petition was still pending on the specified date.

10. The Department itself had mellowed down the strict interpretation of section 2(1)(j) of the 2020 Act by including pending arbitration proceedings and miscellaneous applications under the scheme.

11. There was no reason why pendency of a review petition after dismissal of the SLP should not be similarly covered.

12. A review petition also partook the character of pending proceedings, and, therefore, the assessee should not have been treated as ineligible for claiming benefit under the 2020 Act.

13. Though the review petition had since been dismissed by the Supreme Court, the right of the assessee as on the cutoff date, when the review petition was still pending, had to be considered.

14. As on the cutoff date, the possibility of reaching a different conclusion could not have been ruled out.

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Link for some important videos:

1) WHETHER TRIBUNAL CAN REMAND MATTER IN ENTIRETY WHERE DEPARTMENT DID NOT FILE CROSS APPEALS?- https://www.youtube.com/watch?v=gkqMk...

2) WHETHER ASSESSEE HAS ALSO TO CHALLENGE THE FINDINGS OF THE A.O THAT NOTICE HAS BEEN SERVED?- https://www.youtube.com/watch?v=XbZWh...

3) WHETHER EXTENDED TIME LIMIT U/S 149(1)(b) CAN BE USED ON THE BASIS OF SALES CONSIDERATION U/S 48?- https://www.youtube.com/watch?v=WuRt9...

4) WHETHER NOTICE SENT TO SECONDARY EMAIL IS VALID IF NOT SENT TO PRIMARY E-MAIL U/S 148?- https://www.youtube.com/watch?v=aAzHE...

5) WHETHER ENTRIES IN BOOKS OF ACCOUNTS CONCLUSIVE TO DETERMINE TAXABLE INCOME OF ASSESSEE?- https://www.youtube.com/watch?v=Rx8JQ...