Assessee filed Form Nos. 1 and 2 on 22nd Dec., 2020 to get the benefit of the DTVSV Act, however, on the date on which the assessee filed the Form Nos. 1 and 2 as per the provisions of s. 4 of the DTVSV Act r/w r. 9 of the DTVSV Rules, no appeal either before the Tribunal or before the High Court was pending. The assessee submitted that because the order of the Tribunal was not served upon the assessee, the appeal before the Tribunal is to be treated as pending and the assessee is entitled to get the benefit of the provisions of the DTVSV Act. Rejecting the petition the Court held that submission of the assessee  is not acceptable for the only reason that the assessee was aware about the disposal of the appeal by the Tribunal on 4th June, 2019. Further, it is to be believed that the order dt. 4th June, 2019 passed by the Tribunal was sent to the assessee by the Tribunal through the registered A.D. post on 19th Aug., 2019 as per record of the Tribunal. Merely because the assessee received certified copy of the order from the Tribunal on 22nd Dec., 2020, the assessee cannot contend that the appeal was pending before the Tribunal on the date of filing of the application.