The appeal before the High court was filed on 29^th March 2013. The application of the petitioner was rejected referring to FAQ No. 59 of the CBDT Circular No 21 of 2020, dt. 4^th  Dec,  in respect of the taxpayer in whose case, the time limit for sing an appeal has expired before 31st Jan., 2020, but an application for condonation of delay has been filed and whether such an assessee is eligible to avail DTVSV Scheme. First of all, the question No. 59 cannot be applied to the assessee’s case, since while condoning the delay in representation, the Court has held that the appeals were filed before this Court on 29th March, 2013 and the crucial date shall be reckoned as 29th March, 2013 for all purposes Therefore, the assessee’s case cannot be brought under the ambit of the case dealt with in question No. 59. Therefore, the order of cancellation of Form 3 dt. 17th Sept, 2021, is not sustainable in law. This order was passed when the miscellaneous petitions were pending before this Court and the matter was adjourned to 15th Sept, 2021 at the instance of the Revenue by order dt. 1st Sept 2021 Thereafter, on earlier occasion, i.e., on 15th Sept, 2021, once again, at the instance of the Revenue, it was adjourned to 21st Sept., 2021 Thus, the order dt. 17th Sept, 2021 rejecting assessee’s declaration having been issued when the matter was pending before this Court, that too, without seeking leave of this Court, the order dt. 17th Sept, 2021 is quashed.  As a consequence, the assessee would be entitled to file Form 4 in response to Form 3. Delay in filing the appeal was condoned by the High Court.