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?

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? https://www.taxtmi.com/manuals?id=3375 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. en-us Wed, 06 Dec 2023 12:34:00 +0530 Wed, 06 Dec 2023 12:34:00 +0530 TaxTMI RSS Generator 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? https://www.taxtmi.com/manuals?id=3375 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. Manuals Income Tax Wed, 06 Dec 2023 12:34:00 +0530 https://www.taxtmi.com/manuals?id=3375