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 )<\/p>\n","protected":false},"excerpt":{"rendered":"
Direct Tax Vivad Se Vishwas Act , 2020 . <\/p>\n
S. 2(1)(a)(i): Person \u2013 Pendency of appeal – Application for condonation of delay was pending before CIT(A)- Notice of hearing was issued \u2013 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 ] <\/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-24560","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6o8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24560","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=24560"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24560\/revisions"}],"predecessor-version":[{"id":26455,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24560\/revisions\/26455"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24560"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}