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 before the circular was issued and the appellate authority admitted the appeal prior to filing the declaration under the scheme.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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