Allowing the petition the Court held that the assessee filed her declaration on March 3, 2021 which was before the last extended date for filing the declaration, i.e., March 31, 2021. But, before March 3, 2021, the appeal was filed by the assessee before the Income-tax Appellate Tribunal on February 24, 2021 along with an application for condonation of delay. The Tribunal had accepted the application for condonation of delay and had condoned the delay, the effect would be that the appeal before the Tribunal would be construed to have been filed within time and the limitation would relate back to the date by which time the appeal against the order of the first appellate authority ought to have been filed. Hence the assessee would have to be construed to be an appellant as defined in section 2(1)(a)(i) of the Vivad Se Vishwas Act. Rejection of  declaration was not valid. (Circular No. 21 of 2020, dated December 4, 2020 [2020] 429 ITR  1 (St)    (AY.2008-09).