https://www.taxtmi.com/caselaws?id=412892 The court held that once the petitioner's appeal was condoned by the ITAT, it should be considered as filed within the original timeline, making it pending as of the specified date under the VsV Act. Emphasizing the Act's aim to resolve tax disputes and reduce litigation, the court quashed the rejection order, directing the respondent to accept the petitioner's declaration for participation in the VsV Scheme. The petitioner was required to comply with tax payment obligations by a specified date, with procedural facilitation by the respondent as per the law. en-us Thu, 23 Sep 2021 00:00:00 +0530 Fri, 24 Dec 2021 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412892 The court held that once the petitioner's appeal was condoned by the ITAT, it should be considered as filed within the original timeline, making it pending as of the specified date under the VsV Act. Emphasizing the Act's aim to resolve tax disputes and reduce litigation, the court quashed the rejection order, directing the respondent to accept the petitioner's declaration for participation in the VsV Scheme. The petitioner was required to comply with tax payment obligations by a specified date, with procedural facilitation by the respondent as per the law. Case-Laws Income Tax Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412892