Application was rejected on the ground that the delay was condoned. On writ allowing the petition the Court held that the time for filing appeal had expired during the period from April 1, 2019 to January 31, 2020, and the assessee had filed an application for condonation of delay which was pending. He had also filed an appeal before the date of filing of the declaration. The rejection of the declaration was not justified. The declarations of the assessee shall be accepted and thereafter dealt with as prescribed under the Act. (Direct Tax Vivad se Vishwas Act, 2020 (2020] 422 ITR (St.) 121), Circular dated December 4, 2020 ([2020] 429 ITR (St.) 1)
Rakesh Garg v. PCIT (2022) 443 ITR 137 / 211 DTR 265 / 325 CTR 440 (Raj.)(HC)
S. 2(1)(a) : Appellant-Declarant-Condonation of delay-Effect of Circular of CBDT dated 4-12-2020-The rejection of the declaration was not justified-The declarations of the assessee shall be accepted and thereafter dealt with as provided under the Act. [Art. 226]