The assessee on April 7, 2019, had filed an appeal challenging the assessment orders along with an application for condonation of delay.  The declaration of the assessee was rejected. On writ  allowing the petition the Court held that once the delay has been condoned in filing appeal, the declaration under section 4 of the Direct Tax Vivad Se Vishwas Act, 2020, prior to January 31, 2020, will fall in the category of appeal pending on the specified date. Hence the appeal was pending within the meaning of the Direct Tax Vivad Se Vishwas Act. The rejection of the declaration filed by the assessee under section 4 of the Direct Tax Vivad Se Vishwas Act, 2020 was bad in law. Respondents were directed to process the declaration.   (AY. 2011-12 to 2013-14, 2015-16 and 2017-18)