Naveen Kumar Aggarwal v. Central Board Of Direct Taxes & ANR.

$~84 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17014/2024 and CM APPLs. 72115-16/2024 NAVEEN KUMAR AGGARWAL .....Petitioner Through:

Mr Rohit Jain with Mr Saksham Singhal and Mr Nikunj Maheshwari, Advocates.

versus CENTRAL BOARD OF DIRECT TAXES & ANR......Respondents Through:

Mr Puneet Rai with Mr Ashvini Kumar and Mr Rishabh Nangia, Advocates.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R

% 09.12.2024 1.

The petitioner has filed the present petition challenging the constitutional validity of Chapter IV of The Finance (No.2) Act, 2024 - Direct Tax Vivad Se Vishwas Scheme, 2024. The petitioner is particularly aggrieved by Section 89(1)(a) of the said Act 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.

2.

According to the petitioner, the same does not take into account a person who intends to file an appeal and the time for filing the appeal has not expired. It is pointed out that this is in contrast with Section 2(1)(a) of the Direct Tax Vivad Se Vishwas Act, 2020. It is contended that the definition of the term 'Appellant' thus discriminates between a person who The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 08:23:57

has filed an appeal before the specified date and a person who is in process of filing an appeal. Prima facie, we find it difficult to accept that differentiating between assessees on the basis whether they have filed an appeal before the specified date or thereafter could be dispositive of the assessee's right to claim benefit under the Direct Tax Vivad Se Vishwas Scheme, 2024. We also note that in respect of the Finance Act, 2020 the Central Board of Direct Taxes (hereafter CBDT) 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.

3.

In the aforesaid circumstances, we consider it apposite to direct the CBDT to consider the anomaly pointed out by the petitioner in the present petition and to examine whether it would be apposite to issue a circular in the said regard. Since 31.12.2024 has been fixed as a cut off date for availing the maximum benefit, we request the CBDT to consider the present petition as a representation as expeditiously as possible, and preferably within a period of two weeks from date.

4.

The writ petition is disposed of in the aforesaid terms. Pending applications also stand disposed of.

5.

We clarify that if the grievance of the petitioner is not addressed, he is at liberty to apply afresh.

ACTING CHIEF JUSTICE TUSHAR RAO GEDELA, J DECEMBER 09, 2024/tr The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 08:23:57