The declaration\u00a0 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\u00a0 \u00a0CIT v. Shatrusailya Digvijay Singh Jadeja\u00a0 ( 2005 ) 197 CTR 590\/ 147 Taxman 566 (SC)<\/p>\n","protected":false},"excerpt":{"rendered":"
Direct Tax Vivad Se Vishwas Act , 2020<\/p>\n
S. 2(1)(a)(i): Appellant \u2013 Pendency of appeal \u2013 Condonation of delay \u2013 Appeal could be pending even if delay was not condoned, irregular or incompetent \u2013 Non availability of order cannot be the reason for not availing the benefit of any provision or scheme to the Citizens \u2013 Designated Authority was directed to accept the declaration filed by the petitioner . [ 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":[21],"tags":[],"class_list":["post-24208","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6is","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24208","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=24208"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24208\/revisions"}],"predecessor-version":[{"id":28118,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24208\/revisions\/28118"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}