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of The High Court held that the petitioner was entitled to apply under the Direct Tax Vivad Se Vishwas Act, 2020 (VSV Act) as an appeal regarding disputed tax was pending before the Income Tax Appellate Tribunal (ITAT) on the date of filing the application. The eligibility to apply under the VSV Act is not contingent on the merits of the maintainability of the appeal. The mere pendency of an appeal concerning any disputed tax before the ITAT or the Commissioner of Income Tax (Appeals) is sufficient to file a declaration u/s 4(1) of the VSV Act. The impugned communication rejecting the petitioner's declaration was set aside, and the designated authority was directed to consider the petitioner's declaration and undertaking in accordance with the applicable law.
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