The assessee’s appeal   was pending before the Commissioner (Appeals) along with an application seeking condonation of delay. On the specified date of January 31, 2020, the assessee filed a declaration under the Direct Tax Vivad se Vishwas Act, 2020 . The declaration was rejected on the ground that the first appeal was filed belatedly and there was no information received from the Assessing Officer, as to whether or not the delay in filing the appeal before the appellate authority had been condoned. On a writ petition . allowing the petition, that the communication rejecting the declaration filed by the assessee under the 2020 Act was quashed and set aside. The Principal Commissioner was to accept the assessee’s declaration if otherwise it was valid.(BP.  1-4-1995 to 13-12-2001)