https://www.taxtmi.com/caselaws?id=312208 Delhi HC held that petitioner's appeal was pending on the specified date (31.01.2020) for Direct Tax Vivad Se Vishwas benefit eligibility. The assessee filed appeals in both physical and digital modes, with the Commissioner (Appeals) dismissing the physical appeal and sustaining reassessment on the digital appeal. The Tribunal remanded the physical appeal matter, giving it fresh life. HC ruled that the 2020 Act does not distinguish between appeal modes, and the petitioner should not suffer due to counsel's inadvertent error in filing mode. The rejection orders were set aside as the appeal was validly pending. en-us Fri, 21 Apr 2023 00:00:00 +0530 Tue, 06 Feb 2024 23:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312208 Delhi HC held that petitioner's appeal was pending on the specified date (31.01.2020) for Direct Tax Vivad Se Vishwas benefit eligibility. The assessee filed appeals in both physical and digital modes, with the Commissioner (Appeals) dismissing the physical appeal and sustaining reassessment on the digital appeal. The Tribunal remanded the physical appeal matter, giving it fresh life. HC ruled that the 2020 Act does not distinguish between appeal modes, and the petitioner should not suffer due to counsel's inadvertent error in filing mode. The rejection orders were set aside as the appeal was validly pending. Case-Laws Income Tax Fri, 21 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312208