Whether the taxpayer in whose case the time limit for filing of appeal has expired before 31st Jan 2020 but an application for condonation of delay has been filed is eligible?
FAQs on Direct Tax Vivad Se Vishwas Act, 2020
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Appeal deemed pending where condonation application was filed and the appeal admitted before declaration filing. An appeal whose limitation period expired within the relevant window will be deemed pending as of the cut-off date if a condonation application was filed ... Summary
Appeal deemed pending where condonation application was filed and the appeal admitted before declaration filing.
An appeal whose limitation period expired within the relevant window will be deemed pending as of the cut-off date if a condonation application was filed before the circular was issued and the appellate authority admitted the appeal prior to filing the declaration under the scheme.
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