Allowing the petition the Court held that\u00a0 \u00a0the Vivad se Viswas Act does not make any distinction as to the mode in which the appeal was made as long as it is pending. Once the Tribunal condoned the delay on December 18, 2020, the appeal would be construed as having been instituted on the date it ought to have been lodged. The fresh appeal was filed before the 2020 Act received the assent of the President, i. e., on March 17, 2020. Therefore, the bona fides of the assessee, clearly, could not be doubted. The assessee would not have known that a viable appeal was one which was instituted in digital mode. Undoubtedly, the assessee suffered on account of its lawyer\u2019s failure. Therefore, the assessee\u2019s appeal was pending on the specified date, i. e., January 31, 2020. The rejection of the declaration was not valid.<\/p>\n
\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" Direct Tax Vivad Se Vishwas Act, 2020 (2020) 422 ITR 121 (St) <\/p>\n S.2(1)(a) : Appellant \u2013 Declarant – Pendency of appeal \u2013 Physically and digital mode \u2013 No difference between appeal admitted physical and digital mode \u2013 Rejection is not valid .[ ITAct, 1961 , S. 254(2), 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-45686","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bSS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45686","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=45686"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45686\/revisions"}],"predecessor-version":[{"id":45687,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45686\/revisions\/45687"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}