Allowing the petition the Court held that even in respect of appeals where time for filing appeal has expired during period 1-4-2019 to 31-1-2020, and an application for condonation of delay is filed before date of issue of Circular No 21\/ 2020 dt .4-12 -2020 \u00a0( 2020 \u00a0) 429 ITR 1 ( St) \u00a0\u00a0and appeal is admitted before filing of declaration, such appeal is to be treated as deemed pending as on 31-1-2020 and benefit is to be extended .<\/p>\n","protected":false},"excerpt":{"rendered":"
Direct Tax Vivad Se Vishwas Act, 2020 <\/p>\n
S. 4 : Filing of declaration and particulars to be furnished S. 4 : Filing of declaration and particulars to be furnished \u2013 Time limits \u2013 Appellant -Disputed tax \u2013 Dismissal of appeal by Commissioner (Appeals ) as time barred \u2013 Tribunal condoning the delay \u2013 Declaration was held to be valid- Respondents were directed to accept the revised declaration filed by the petitioner . [ S.2 (1)(a)(i), 2(1) (j)( B) , ITA, S. 246A, Art , 226 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-22502","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5QW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22502","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=22502"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22502\/revisions"}],"predecessor-version":[{"id":22503,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22502\/revisions\/22503"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}