https://www.taxtmi.com/caselaws?id=412663 A delayed appeal filed with an accompanying condonation application was treated as pending for purposes of the Direct Tax Vivad Se Vishwas Act, 2020 where the appellate authority had proceeded to seek written submissions, showing that the appeal was under consideration. The scheme and CBDT circular were read to include such appeals within the expression "pending" if they had been filed before the relevant cut-off and admitted before the declaration. On that basis, rejection of the declaration on the ground that delay had not been formally condoned was untenable, and the declaration was held maintainable with directions to process the forms. en-us Tue, 21 Sep 2021 00:00:00 +0530 Fri, 24 Dec 2021 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412663 A delayed appeal filed with an accompanying condonation application was treated as pending for purposes of the Direct Tax Vivad Se Vishwas Act, 2020 where the appellate authority had proceeded to seek written submissions, showing that the appeal was under consideration. The scheme and CBDT circular were read to include such appeals within the expression "pending" if they had been filed before the relevant cut-off and admitted before the declaration. On that basis, rejection of the declaration on the ground that delay had not been formally condoned was untenable, and the declaration was held maintainable with directions to process the forms. Case-Laws Income Tax Tue, 21 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412663