Tax appeal revived, eligible for amnesty despite initial dismissal.

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....The petitioner's Miscellaneous Application was not pending as on 31st January 2020, the specified date for eligibility under the VSV Scheme. However, the Tribunal subsequently recalled its order dismissing the petitioner's appeal filed in 2015, effectively restoring the appeal to a pending status as of 31st January 2020. Consequently, the petitioner qualifies as an appellant eligible to file a declaration u/ss 3 and 4 of the VSV Act on the specified date. The respondent authority's rejection of the petitioner's declaration is untenable and quashed. The authority is directed to consider and process the petitioner's declaration within 12 weeks.....