The assessee on April 7, 2019, had filed an appeal challenging the assessment orders along with an application for condonation of delay.\u00a0 The declaration of the assessee was rejected. On writ\u00a0 allowing the petition the Court held that once the delay has been condoned in filing appeal, the declaration under section 4 of the Direct Tax Vivad Se Vishwas Act, 2020, prior to January 31, 2020, will fall in the category of appeal pending on the specified date. Hence the appeal was pending within the meaning of the Direct Tax Vivad Se Vishwas Act. The rejection of the declaration filed by the assessee under section\u00a04\u00a0of the\u00a0Direct Tax Vivad Se Vishwas Act, 2020\u00a0was bad in law. Respondents were directed to process the declaration. \u00a0\u00a0(AY. 2011-12 to 2013-14, 2015-16 and 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 4 : Filing of declaration and particulars to be furnished-Pendency of appeal-Condonation of delay-Appeal admitted prior to January 2020-Appeal pending-Directed the respondent to process the declaration. [S. 2(1)(a), 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-26727","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6X5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26727","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=26727"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26727\/revisions"}],"predecessor-version":[{"id":30563,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26727\/revisions\/30563"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}