Maheshbhai Shantilal Patel v .PCIT (2021)439 ITR 112/ (2022) 284 Taxman 694/ 210 DTR 8/ 325 CTR 75 (Guj) (HC)

Direct Tax Vivad Se Vishwas Act, 2020

S.2(1)(a): Appellant – Pendency of appeal – Condonation of delay – Appeal Of Declarant Should Be Pending —Order condoning delay passed on 23-2-2021 — Appeal of declaration deemed to be pending on specified date 31-1-2020 — Declaration Valid – Directed the Designated Authority to accept the declaration . [ S. 2(n)- Taxation and other Laws (Relaxation of certain Provisions)

The application of the petitioner was rejected on the ground that there was no valid was pending as on the specified date . On writ allowing the petition the Court held that the Tribunal condoned the delay by a speaking order on February 23, 2021. The effect of the delay condoned by the appellate authority was that there was no delay at all in preferring the appeal and the appeal preferred by the assessee would relate back to the original date of filing of appeal, which would in other words mean that under the Direct Tax Vivad se Vishwas Act, the assessee would fall into the bracket of the definition of appellant in whose case, the appeal preferred before the Tribunal was pending as on the specified date, i. e., January 31, 2020. The last date for declaration was finalised as March 31, 2021 and in the case of the assessee, his declaration had been filed, once the delay was condoned, before the said date of declaration in forms 1 and 2. The declaration was in time. The order rejecting the declaration was not valid.( AY.1991-92 to 1994-95)

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