Against dismissal of appeal by the Tribunal the miscellaneous application was filed . Tribunal recalled the order and restored revenue’s   appeal . Assessee filed Forms 1 and 2 with designated authority, under Direct Tax Vivad Se Vishwas Act, 2020 .   Both Forms 1 and 2 filed by the assessee  under 2020 Act were rejected by designated authority .  Assessee  filed writ petition challenging rejection on basis that revenue’s appeal was pending for adjudication on 31-1-2020 . Revenue contended that  as per  FAQ No. 61 to Circular No. 21, dated 4-12-2020 covered MAs pending on 31-1-2020 with respect to appeal dismissed in limine prior to 31-1-2020 , hence not eligible . High Court held that Tribunals dismissal order could not  be construed as passed in limine since it was based on preliminary assessment of facts, in light of orders of preceding years with no discussion on merits of case.  Further fact that Tribunal recalled its order and restored appeal and posted it for fresh hearing, if doctrine of relation back were to be applied, it would have to be said that revenue’s appeal was pending on specified date, i.e., 31-1-2020 .  Therefore, Form Nos. 1 and 2, filed by assessee were to be considered by revenue as per provisions of 2020 Act . (AY. 2011-12)