Court grants petition under Direct Tax Vivad Se Vishwas Act, deems appellant eligible, directs respondent action.

The court allowed the petition challenging the rejection of the application under the Direct Tax Vivad Se Vishwas Act, 2020. The petitioner was deemed an eligible appellant as the delay in filing the appeal was condoned, meeting the criteria under the Act. The court directed the respondent to cancel the rejection, verify and accept the declarations, and determine the payable amount. The petition was disposed of with no costs incurred.

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Issues:
Challenge to rejection of application under Direct Tax Vivad Se Vishwas Act, 2020 based on absence of pending appeal.

Analysis:
The petitioner challenged the rejection of their application under the Direct Tax Vivad Se Vishwas Act, 2020, citing the absence of a pending appeal. The petitioner's Assessment Order for the year 2014-15 was passed in December 2019, following which an appeal was filed before the Commissioner of Income Tax (Appeals) in February 2020. The petitioner made a declaration under the DTVSV Act in December 2020 and January 2021. The rejection of the application was based on the department's assertion that the condonation of delay was granted after the declaration was filed, rendering the petitioner ineligible. The crucial issue was whether the petitioner qualified as an eligible appellant under the DTVSV Act.

The key provision in question was Section 2(1)(a)(i) of the DTVSV Act, which defines an "appellant" as a person with a pending appeal before the specified date. The central question was whether the delay in filing the appeal was condoned. The court noted that the delay in filing the appeal before the Commissioner of Income Tax (A) had been condoned, making the petitioner an eligible appellant under the DTVSV Scheme. The department acknowledged in its affidavit that the petitioner met the eligibility criteria and was not disqualified under Section 9 of the DTVSV Act.

Considering the undisputed facts and the department's acknowledgment of the petitioner's eligibility, the court allowed the petition and directed the respondent to cancel the rejection of the petitioner's application. The court further instructed the respondent to verify and accept the declarations filed by the petitioner under the DTVSV Act and determine the payable amount accordingly. The petition was disposed of with no costs incurred.

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