Allowing the petition the Court held that even in respect of appeals where time for filing appeal has expired during period 1-4-2019 to 31-1-2020, and an application for condonation of delay is filed before date of issue of Circular No 21/ 2020 dt .4-12 -2020 ( 2020 ) 429 ITR 1 ( St) and appeal is admitted before filing of declaration, such appeal is to be treated as deemed pending as on 31-1-2020 and benefit is to be extended .
Boddu R amesh v. PCIT (2021) 281 Taxman 587 (Telangana) (HC)
Direct Tax Vivad Se Vishwas Act, 2020
S. 4 : Filing of declaration and particulars to be furnished S. 4 : Filing of declaration and particulars to be furnished – Time limits – Appellant -Disputed tax – Dismissal of appeal by Commissioner (Appeals ) as time barred – Tribunal condoning the delay – Declaration was held to be valid- Respondents were directed to accept the revised declaration filed by the petitioner . [ S.2 (1)(a)(i), 2(1) (j)( B) , ITA, S. 246A, Art , 226 ]
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