C.O. Johny And Ors vs Commissioner Of Income Tax

S.V Bhatti, J

On 09.02.2021, at the request of the learned Standing Counsel for respondent Adv.Jose Joseph, the appeals stand adjourned to today, to enable him

to get instructions from the department whether the application(s) filed by the assessee/appellant under 'Vivad Se Vishwas' scheme has been

received, whether the application is under process, if so, the time within which a decision is taken on the application filed by the assessee/appellant.

The learned Standing Counsel referring to the instructions received in this behalf from the Department states that the assessee/appellant, in fact,

has applied for availing the benefit under the scheme; the applications are being processed; two weeks to three weeks time is required for processing

the applications and to issue a certificate in Form No.III. The statement of the learned Standing Counsel is placed on record and accepted.

The appellant/assessee as is evident, by complying with one of the conditions viz. pendency of litigation, for availing the benefit under the scheme

has availed the option of amnesty payment. Hence, we are of the view that the process already carried on by the department, can be completed and

the certificate in Form No.III can be issued in accordance with the scheme, to the assessee/appellant within three weeks from the date of receipt of

copy of this judgment. Therefore, we are of the view that the appeals need not be kept pending.

We take note of the apprehension voiced by Adv.Arun Raj that in case the appellant/assessee does not receive certificate in Form No.III or that

even after receiving the certificate for a reason which cannot not be envisaged today assess fails to comply with the condition of depositing the

amount, then, liberty be granted to the assessee/appellant to seek revival of the appeals and press for hearing.

We take note of the reasonableness in the apprehension voiced by Adv.Arun Raj. Hence, we are of the view that liberty can be granted to the

assessee/appellant to seek for recall of our order and restore the appeals to file, either in the event where certificate in Form No.III is not issued or

where certificate in Form No.III is issued to the assessee, but the assessee for a reason not discernible today, is unable to comply with the conditions

stipulated in Form No.III Certificate. Assessee is given liberty to ask for revival of the appeals by filing a petition, to recall the order and to restore the

appeals back to file and be heard on merits.

The appeals are closed.