(Uday Umesh Lalit and Pamidighantam Sri Narasimha, JJ.)
Yogesh Roshanlal Gupta __________________________ Appellant;
v.
Central Board of Direct Taxes _____________________ Respondent.
Civil Appeal No. of 2022 (Arising Out of SLP(C) No. 8955/2021), decided on February 4, 2022
The Order of the court was delivered by
Order
1. Leave granted.
2. This appeal challenges the judgment and order dated 04-02-2021 passed by the High Court of Gujarat at Ahmedabad in SCA No. 2148/2019.
3. The basic facts and submissions advanced on behalf of the appellant stand reflected in the order dated 19.07.2021 passed by this Court which was to the following effect:
“Mr. Hardik Vora, learned counsel for the petitioner submits that (a) in pursuance of “Income Declaration Scheme, 2016”, the petitioner had declared undisclosed income and had shown willingness to pay tax in terms of the Scheme; (b) the amount of tax could be deposited in three instalments as per the Scheme; and, (c) out of said three instalments, two instalments were paid by the appellant but there was default in respect of the third instalment.
The request of the petitioner seeking extension of time to pay the third instalment and continue to avail the benefit under said Scheme was rejected by the High Court.
Mr. Vora submits that the limited relief that the petitioner seeks is with respect to adjustment of the amounts deposited towards first two instalments so that in the tax liability computed by the Department after revised assessment, appropriate relief can be afforded to the petitioner.
Issue notice limited to the aforesaid question, returnable on 27.08.2021.”
4. Heard Mr. Hardik Vora, learned advocate in support of the appeal and Mr. Vikramjit Banerjee, learned Additional Solicitor General for the Revenue.
5. In the peculiar facts and circumstances of the instant case, we direct that the appellant be given benefit of the amounts deposited towards first two installments while reckoning the tax liability of the appellant after revised assessment.
6. With these observations, the appeal stands disposed of without any order as to costs.
SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS
Petition(s) for Special Leave to Appeal (C) No(s).8955/2021
(Arising out of impugned final judgment and order dated 04-02-2021 in SCA No. 2148/2019 passed by the High Court of Gujarat at Ahmedabad)
Yogesh Roshanlal Gupta.….Petitioner(s)
v.
Central Board of Direct Taxes.….Respondent(s)
(For Admission and I.R)
Date: 04-02-2022 This petition was called on for hearing today.
(Before Uday Umesh Lalit and Pamidighantam Sri Narasimha, JJ.)
For Petitioner(s) Mr. Hardik Vora, Adv.
Mr. S.K. Nanda, Adv.
Ms. Monalisa Mishra, Adv.
Mr. Swagat Nanda, Adv.
Mr. Vivak Mishra, Adv.
Ms. Mansha Shukla, Adv.
Mr. Sameer Singh, Adv.
Mr. Vijay kumar Singh, Adv.
Mr. Sahil Lochab, Adv.
Mr. Sachin Singh, Adv.
Ms. Neelam Singh, AOR
For Respondent(s) Mr. Vikramjit Banerjee, ASG
Mr. Santosh Kr., Adv.
Mr. Siddharth Sinha, Adv.
Mr. Shashank Bajpai, Adv.
Mr. Manish, Adv.
Mr. Raj Bahadur Yadav, AOR
UPON hearing the counsel the Court made the following
ORDER
7. The appeal is disposed of in terms of the signed order.
8. Pending applications, if any, shall stand disposed of.
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