Tribunal by an order dated 20-5-2016 dismissed appeal of the assessee . The  assessee preferred a miscellaneous application before Tribunal seeking adjudication of ground Nos. 3 and 4 that remained undecided. Tribunal by an order dated 14-5-2019 modified its earlier order. Assessee again preferred a miscellaneous application  before Tribunal seeking adjudication of ground No. 4 which yet remained undecided by Tribunal . When the said application was pending for  adjudication Direct Tax Vivad Se Vishwas Act, 2020 (DTVSVA) was introduced . The  assessee made an application to avail benefit of said Act. Principal Commissioner rejected application on basis of FAQ No. 61 of Circular No. 21/2020, dated 4-12-2020 issued by CBDT stating that since appeal of assessee was not dismissed by Tribunal in limine case was not eligible under DTVSVA . On writ allowing the petition the Court held that  the Principal Commissioner was not justified . PCIT  was  directed to issue acknowledgement in Form No. 3 against application made by  the assessee in Form No. 1 and Form No. 2 .  Circular No. 21/2020, dated 4-12-2020. (AY. 2009-10)