In a case time limit for filing of appeal expired before 31 January 2020; and assessee has filed belated appeal post 31 January 2020 with a request to condone the delay in filing of appeal, whether the assessee is entitled to avail the benefit of the Scheme in such a case? Also, what will be eligibility status of the assessee who has filed belated appeal which is pending for admission as on 31 January 2020? Whether in such case assessee would be eligible even if appellate authority has dismissed the appeal as being time-barred by an order passed after 31 January 2020?<\/p>\n","protected":false},"excerpt":{"rendered":"
In a case time limit for filing of appeal expired before 31 January 2020; and assessee has filed belated appeal post 31 January 2020 with a request to condone the delay in filing of appeal, whether the assessee is entitled to avail the benefit of the Scheme in such a case? Also, what will be eligibility status of the assessee who has filed belated appeal which is pending for admission as on 31 January 2020? Whether in such case assessee would be eligible even if appellate authority has dismissed the appeal as being time-barred by an order passed after 31 January 2020?<\/p>\n