Assessee filed an appeal with Commissioner (Appeals) against assessment order, however, there was a delay in filing said appeal While  the appeal was pending the assessee opted for VSV scheme and filed a declaration.  Assessee’s declaration was rejected on ground that appeal pending before Commissioner (Appeals) was not valid as same was filed after a delay. On writ the Court held that  what is required for being eligible to settle a dispute under VSV scheme was that an appeal should be pending before appellate forum and there is no need to introduce qualification that it should be filed in time or admitted.  CBDT under Section 10 of VSV Act cannot issue circulars adverse to assessee; FAQ no. 59 of Circular No. 21/2020 dated 4-12-2020 issued by CBDT to extent it contemplates admission of an appeal by appellate authority before filing of declaration as condition precedent in order for appeal to be treated as pending and to be eligible for settlement under VSV Act was contrary to law and same was  quashed. Revenue was directed to treat appeal filed against assessment order under section 143(3) before Commissioner (Appeals) as pending and issue revised Forms 3 to assessee. (2014-15)