Aggrieved by the assessment order, the assessee preferred an appeal before the Commissioner (Appeals) which came to be dismissed on the ground of four years delay. This order of Commissioner (Appeals) however, was under challenge before the Tribunal. In the interregnum, on 17-3-2020, the Direct Tax Vivad se Vishwas Act, 2020 (DTVSV Act) came into force and on 23-12-2020, the assessee filed Forms 1 and 2 as per the provisions of the DTVSV Act. The said application was rejected by the revenue on the pretext that as on the specified date, no appeal was pending, hence, the assessee was ineligible to reap the benefits under the DTVSV Act. On writ allowing the petition the Court held that  once Commissioner (Appeals) has rejected appeal of assessee whether on merits or on delay aspect, tax demand as reflected in assessment order gets confirmed unless it is set aside or modified by other appellate authority, thus, disputed tax arrears still exist as on specified date and consequently, assessee would be eligible to apply for settlement under DTVSV Act. Assessee’s appeal before Commissioner (Appeals) was dismissed on ground of delay and admittedly time limit to avail remedy to appeal against Commissioner (Appeals) order was not exhausted as on specified date, assessee would be eligible to apply under provisions of DTVSV Act. Revenue could not have presupposed that assessee would not succeed in appeal before Tribunal under any circumstances.  (AY. 2010-11)