On the application made by the assessee on May 2, 2020, was rejected on the ground that no appeal was pending before any appellate forum. This was upheld by the single judge holding that even if the assessment order was received by the assessee on July 10, 2020, the very fact that he had made an application under the Act, on May 2, 2020, this date of May 2, 2020 had to be taken as to be the date of knowledge of the order, and in that eventuality, the assessee’s case would fall under section 2(1)(a)(i) and not under section 2(1)(a)(ii). On appeal, division bench held that  the certified copy of the order dated December 9, 2019 was given by the Income-tax Department on July 10, 2020. Hence, for all intents and purposes the cause of action to file an appeal before the appellate authority arose on July 10, 2020. The assessee could have made an application under the Act and his case could not have been rejected on the ground that he had made an application on May 2, 2020 under the Act. Since the certified copy was given on July 10, 2020, the assessee had thirty days’ time to file an appeal. The Income-tax Officer had to consider the application dated May 2, 2020, keeping in view that the certified copy was given to the assessee on July 10, 2020, and his case fell section 2(1)(a)(ii).