Allowing the petition the Court held that   the Vivad se Viswas Act does not make any distinction as to the mode in which the appeal was made as long as it is pending. Once the Tribunal condoned the delay on December 18, 2020, the appeal would be construed as having been instituted on the date it ought to have been lodged. The fresh appeal was filed before the 2020 Act received the assent of the President, i. e., on March 17, 2020. Therefore, the bona fides of the assessee, clearly, could not be doubted. The assessee would not have known that a viable appeal was one which was instituted in digital mode. Undoubtedly, the assessee suffered on account of its lawyer’s failure. Therefore, the assessee’s appeal was pending on the specified date, i. e., January 31, 2020. The rejection of the declaration was not valid.