Delhi High Court - Orders
Abhishek Manu Singhvi vs Central Board Of Direct Taxes & Anr on 24 December, 2020
Author: Manmohan
Bench: Manmohan, Sanjeev Narula
$~ Suppl.33
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P. (C) 11176/2020
ABHISHEK MANU SINGHVI ..... Petitioner
Through: Mr. Sandeep Sethi, Senior Advocate
and Mr. Ajay Vohra, Senior Advocate
with Ms. Kavita Jha, Mr. Amit
Bhandari, Mr. Vaibhav Kulkarni,
Advocates.
versus
CENTRAL BOARD OF DIRECT TAXES & ANR.
...... Respondents
Through: Mr. Tushar Mehta, Ld. SG with
Mr. Chetan Sharma, ASG
Mr. Ajay Digpaul, CGSC, Mr. Ravi
Prakash, CGSC, Mr. Amit Gupta,
Advocates for Respondent no.1&2.
Mr. Zoheb Hossain, Sr. Standing
Counsel for Revenue.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE SANJEEV NARULA
ORDER
% 24.12.2020 CM APPL. 34869/2020 Allowed, subject to just exceptions.
W.P. (C) 11176/2020 & CM APPL.34868/2020
1. Present matter has been received in the post lunch session upon special mentioning being allowed. The same has been heard by way of video conferencing.
2. At the outset, one of us (Manmohan J.) has pointed out that the petitioner is personally and professionally known to him. However, the learned Solicitor General appearing for respondent nos. 1 and 2 states that he has no objection to the present matter being heard by this Bench.
3. It is pertinent to mention that present writ petition has been filed primarily seeking a declaration that FAQ No. 63 and response thereto, issued by respondent no. 1 vide Circular No. 21 dated 04th December, 2020 is ultra vires the provisions of the Direct Tax Vivad Se Vishwash Act, 2020 as well as unconstitutional being hit by the protection under Article 14 of the Constitution of India.
4. Learned senior counsel for the parties admit that the questions of law raised in the present petition is similar to the one raised in W.P.(C) No. 10879/2020 titled Today Hotels (P.) Ltd. Vs. Central Board of Direct Taxes & Ors., wherein a Coordinate Bench of this Court has passed the following order dated 23rd December, 2020 :-
"CM Nos. 34105/2020 and 34106/2020 (for exemptions)
1. Allowed, subject to all just exceptions and as per extant rules.
2. The applications are disposed of.
W.P.(C) 10879/2020 and CM No. 34104/2020 (of the petitioner for interim relief)
3. The petition has been received before this Bench on transfer and one of us (Rajiv Sahai Endlaw, J.) has not been able to go through the same. Even otherwise, considering this to be the penultimate day before the winter break, it is not possible to pronounce judgment.
4. We have thus asked the counsel for the respondents, whether the petition can be argued without a counter affidavit.
5. The counsel for the respondents replies in the affirmative.
6. It is the contention of the senior counsel for the petitioner, that (i) the Direct Tax Vivad Se Vishwas Act, 2020 (VSV Act) was announced in the Budget of the year 2020; (ii) the application for availing the scheme under the VSV Act had to be made online; (iii) however subsequently by way of an afterthought, a clarification was brought about by respondent no. 1 vide Circular No. 21 dated 4th December, 2020 wherein it is stated "where writ has been filed against the order of the Income Tax Settlement Commission (ITSC)", such cases shall be excluded from the benefit of the scheme under the VSV Act; (iv) the petitioner was desirous of filing an application but since the online application was not being accepted on the basis of the aforesaid exclusion, the petitioner desired to file an application in physical form but which was not accepted; hence this petition and the application for interim relief.
7. It is further submitted by the senior counsel for the petitioner that the last date for filing the application is 31st December, 2020 and even if the writ petition is not to be decided before that, the petitioner be permitted to, without prejudice to the objections of the respondents, file the application and the same may be accepted before 31st December, 2020; else, the respondents will take a stand that the writ petition has become infructuous.
8. The counsel for the respondents has opposed and has contended that he is also prepared to argue today itself and there is no merit in the petition.
9. However as aforesaid, we have difficulty in hearing the counsels and pronouncing judgment before 31st December, 2020.
10. We have thus proposed to the counsels that while adjourning the matter today, we order that in the event of the petition being allowed, the application of the petitioner for availing the said scheme under the VSV Act, in the physical form, shall be permitted to be accepted and shall be deemed to have been filed within the prescribed time of 31st December, 2020 and elicited the comments of the counsel for the respondents on the said proposal.
11. The counsel for the respondents states that such an order is always in the discretion of the Court.
12. We have enquired from the senior counsel for the petitioner, whether the petitioner apprehends any fear from the aforesaid proposal.
13. The senior counsel for the petitioner states that as long as the respondents abide by the same, the petitioner will not suffer any prejudice.
14. List on 5th January, 2021.
15. It is clarified that in the event of this petition being allowed, the petitioner shall be permitted to file an application in the physical form for availing of the scheme aforesaid and the same shall be accepted by the respondents and be deemed to have been presented before 31st December, 2020. It is also clarified that this order will not be treated as precedent for any other applicant.
16. Written submissions, if any desired to be filed, be filed."
5. Both learned senior counsel admit that they have no objection if a similar order is passed in the present case.
6. Accordingly, with consent of parties, the order dated 23rd December, 2020 is deemed to have been passed in the present matter.
7. List the present matter along with W.P. (C) 10879/2020 on 5th January, 2021 before a Division Bench headed by HMJ Rajiv Sahai Endlaw, subject to orders of the Hon'ble the Chief Justice.
8. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
MANMOHAN, J SANJEEV NARULA, J DECEMBER 24, 2020 rn