Home › Income-Tax Act › Karan Ventakeshwara Associates v. ITO ( 2021 ) 204 DTR 310/ 322 CTR 148 ( Bom) (HC)

Karan Ventakeshwara Associates v. ITO ( 2021 ) 204 DTR 310/ 322 CTR 148 ( Bom) (HC)

Direct Tax Vivad Se Vishwas Act , 2020

S. 2(1)(a)(i): Appellant – Pendency of appeal – Condonation of delay – Order of condonation of delay relates back to the filing of an appeal – Rejection of application was held to be not valid [ S.3, 9 , Art , 226 ]

The application of the petitioner under DTVS Act  was rejected on the ground that there is no appeal pending of the petitioner. On Writ the Court held that in view of the Department’s own stand that the delay in filing the appeal before CIT (A) has been condoned  . The Court held that it is a matter of first principles that the order of condonation of delay relates to the appeal . Court directed the revenue to accept the application of the petitioner as per the provisions of section 3 of the DTVSV Act.