ITAT Accepts Delayed Appeal Under Vivad Se Vishwas Scheme 2020; Tax Classified as 'Disputed' Per Sections 2(1)(a)(i) & 2(1)(j)(B.

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....Vivad Se Vishwas scheme 2020 - ITAT had condoned the delay in filing the appeal - Once it is considered that the appeal before the Tribunal is deemed as having been filed in time, the same would have to be construed as having been filed before the “specified date”, and thus, an appeal can be stated to be pending before the appellate forum and the petitioner would have to be considered as an ‘appellant’ as defined in Section 2(1)(a)(i) of the Act of 2020, and the tax as assessed would have to be considered as ‘disputed tax’, as defined under Section 2(1)(j)(B) of the Act of 2020.- HC....