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High Court sets aside rejection order; delay in filing appeal condoned under VSV Act requirements.
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....Condonation of delay in filing the appeal before CIT(A) - In the case at hand, the time limit to file appeal expired on January 18, 2020, and the condonation of delay application was filed on February 6, 2020, before December 4, 2020, the date of the Circular, the appeal would be pending as required under the VSV Act. In any event, the Commissioner of Income Tax (Appeals) himself has addressed a letter dated January 20, 2021 asking the petitioner to furnish ground-wise submissions on the grounds of appeal if petitioner was not opting for VSV Scheme, 2020. This itself would mean the delay also has been condoned. - Order of rejection dated February 26, 2021 is bad in law and is accordingly set aside - HC....