In a case there is no disputed tax. However, there is appeal for disputed penalty which has been disposed off by CIT (Appeals) on 5th January 2020. Time to file appeal in ITAT against the order of Commissioner(Appeals) is still available but the appeal has not yet been filed. Will such case be eligible to avail the benefit?

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....issioner(Appeals) is still available but the appeal has not yet been filed. Will such case be eligible to avail the benefit?<br>FAQs on Direct Tax Vivad Se Vishwas Act, 2020 - Income Tax - Frequently ....