The declaration of the petitioner was rejected on the ground that the appeal was delayed and the delay was not condoned . On writ the Court held that , appeal could be pending even if delay was not condoned, irregular or incompetent .Non availability of order cannot be the reason for not availing the benefit of any provision or scheme to the Citizens Designated Authority was directed to accept the declaration filed by the petitioner . Referred CIT v. Shatrusailya Digvijay Singh Jadeja ( 2005 ) 197 CTR 590/ 147 Taxman 566 (SC)
Tushar Agro Chemicals v .PCIT ( 2021) 323 CTR 217 / 207 DTR 73 /283 Taxman 72 /(2022)441 ITR 179 ( Guj ) (HC)
Direct Tax Vivad Se Vishwas Act , 2020
S. 2(1)(a)(i): Appellant – Pendency of appeal – Condonation of delay – Appeal could be pending even if delay was not condoned, irregular or incompetent – Non availability of order cannot be the reason for not availing the benefit of any provision or scheme to the Citizens – Designated Authority was directed to accept the declaration filed by the petitioner . [ Art , 226 ]