The appeal filed by the assessee in the year 2015 was not pending as on 31st Jan., 2020. However, in view of order dt. 3rd Sept., 2020 passed by the Tribunal recalling its order dt. 26th March, 2019 whereby appeal filed by the assessee was dismissed, the appeal was restored to its file i.e., appeal filed in the year 2015. Therefore, the appeal of the assessee has to be considered as pending as on 31st Jan., 2020 which is the specified date as per the VSV Act. When the assessee has filed declaration under the VSV Act to claim the benefit of the Scheme, the Tribunal had already recalled the order dt. 26th March, 2019 and therefore, the appeal preferred by the assessee before the Tribunal was pending as on 31st Jan hence it cannot be said that no appeal was pending as on 31st Jan., 2020 when the assessee filed the application/ declaration under the provisions of the Scheme. On writ the Court held that the   action of the respondent authority of rejecting the declaration filed by the assessee is not tenable and accordingly, the same is quashed and set aside. The respondent authority is directed to consider and process the declaration filed by the assessee under the provisions of the VSV Act within a period of 12 weeks from the date of receipt of copy of this order.(AY.2010-11)