Application of the petitioner was rejected on the ground that delay in filing the appeal was not condoned . On writ allowing the petition the Court held that the CIT(A) himself has addressed a letter asking the petitioner to furnish ground -wise submissions on the grounds of appeal if he was not opting for the VSV Scheme , 2020. This itself would also mean that the delay has been condoned . The order of rejection was set aside . The Designated Authority was directed to process the forms filed by the petitioner . (WPNo. 1293 of 2021 dt -21-9 -2021 )
Stride Multimedia Pvt Ltd v. ACIT ( 2021) 439 ITR 141 /(2022) 284 Taxman 684 ( Bom)(HC)
Direct Tax Vivad Se Vishwas Act , 2020 .
S. 2(1)(a)(i): Person – Pendency of appeal – Application for condonation of delay was pending before CIT(A)- Notice of hearing was issued – Rejection of application on the ground that the appeal was not admitted was held to be not justified -Order of rejection set aside [S. 2(1)(a) (n), ITAct, S. 246A, 250 Art , 226 ]