Vivad se Viswas eligibility turns on when the appealable order becomes effectively available, not an incomplete earlier application.

The assessee's application under the Direct Taxes Vivad se Viswas Act, 2020 could not be rejected merely because no appeal was pending on the date of the initial filing, since the certified copy of the assessment order had not yet been supplied. Once the certified copy was furnished later, the right and time to file an appeal arose from that date, placing the matter within the statutory category where the time for appeal had not expired. On those facts, the rejection was unsustainable and the application had to be considered under Section 2(1)(a)(ii) of the scheme.

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Issues: Whether the rejection of the assessee's application under the Direct Taxes Vivad se Viswas Act, 2020 was justified on the ground that no appeal was pending on the date of application, and whether the assessee's case fell within the category where the time to file an appeal had not expired.

Analysis: The application made on 02.05.2020 was found incomplete because the certified copy of the assessment order had not yet been supplied and, on that date, no appeal was pending before any appellate forum. The certified copy was subsequently furnished on 10.07.2020, from which date the right and time to file an appeal arose. On that factual basis, the assessee's case was treated as one where the time for filing an appeal had not expired, bringing it within the relevant statutory category under the scheme.

Conclusion: The rejection could not be sustained, and the assessee's application was required to be considered under Section 2(1)(a)(ii) of the Direct Taxes Vivad se Viswas Act, 2020.

Final Conclusion: The statutory benefit under the Vivad se Viswas scheme was held to be available to the assessee on the facts found, and the matter was directed to be reconsidered accordingly.

Ratio Decidendi: Where the certified copy of the order is supplied later, the relevant entitlement under the Vivad se Viswas scheme is determined with reference to the date on which the appealable order becomes effectively available, not by a prior incomplete application made before the copy was furnished.

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