Tribunal by an order dated 20-5-2016 dismissed appeal of the assessee . The \u00a0assessee preferred a miscellaneous application before Tribunal seeking adjudication of ground Nos. 3 and 4 that remained undecided. Tribunal by an order dated 14-5-2019 modified its earlier order. Assessee again preferred a miscellaneous application \u00a0before Tribunal seeking adjudication of ground No. 4 which yet remained undecided by Tribunal . When the said application was pending for \u00a0adjudication Direct Tax Vivad Se Vishwas Act, 2020 (DTVSVA) was introduced . The \u00a0assessee made an application to avail benefit of said Act. Principal Commissioner rejected application on basis of FAQ No. 61 of Circular No. 21\/2020, dated 4-12-2020 issued by CBDT stating that since appeal of assessee was not dismissed by Tribunal in limine case was not eligible under DTVSVA . On writ allowing the petition the Court held that\u00a0 the Principal Commissioner was not justified . PCIT \u00a0was \u00a0directed to issue acknowledgement in Form No. 3 against application made by \u00a0the assessee in Form No. 1 and Form No. 2 . \u00a0Circular No. 21\/2020, dated 4-12-2020. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"
Direct Tax Vivad Se Vishwas Act, 2020 [DTVSVA] <\/p>\n
S.4: Filing of declaration and particulars to be furnished – Peendency of appeal – Filing of declaration- Pendency of miscellaneous application before the Appellate Tribunal- Rejection of application by the Principal Commissioner was held to be not valid – PCIT was to be directed to issue acknowledgement in Form No. 3 against application made by assessee in Form No. 1 and Form No. 2 . [ S. 2 (1)j), Income tax Act, 1961 , S. 254(1), 254(2) 264 , 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-38299","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9XJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38299","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=38299"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38299\/revisions"}],"predecessor-version":[{"id":38300,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38299\/revisions\/38300"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}