BODDU RAMESH Vs. DESIGNATED AUTHORITY

JUDGEMENT

(1.) In this Writ Petition, the petitioner is challenging the proceeding dt. 22.04.2021 issued by the 1st respondent, whereby the petitioner's revised declaration/ application dt. 31.03.2021 in Form 1 and 2, filed under the provisions of the Direct Tax Vivad Se Vishwas Act, 2020 (for short, 'the Act of 2020'), was rejected.

(2.) It is the contention of the petitioner that the 2nd respondent had completed the assessment of the petitioner for the Assessment Year 2011-12 under Section 143(3) read with Section 147 of the of the Income- Tax Act, 1961 (for short, 'the Act of 1961') on 28.12.2018; that aggrieved thereby, the petitioner filed an appeal under Section 246A of the Act of 1961 before the Commissioner of Income Tax (Appeals) (for short, 'the CIT'), on 19.02.2019; that the said appeal was dismissed by the CIT on 18.09.2019; that assailing the said order, the petitioner preferred further appeal before the Income Tax Appellate Tribunal (for short, 'the Tribunal') on 25.01.2021, along with an application to condone the delay in filing such appeal; and that the Tribunal heard the appeal of the petitioner on 05.02.2021 by condoning the delay and by order dt.15.02.2021, the Tribunal allowed the appeal and remitted the matter back by restoring the file to the CIT.

(3.) It is further contended by the petitioner that, in the interregnum, the Government of India had enacted the Act of 2020 dt. 17.03.2020; and that the said enactment was intended to "provide for resolution of disputed tax and for matters connected therewith or incidental thereto".