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2022 (5) TMI 51 - GUJARAT HIGH COURTPetition under Direct Tax Vivad se Vishwas Act, 2020 - According to the respondent, the petitioner has preferred appeal before this Court without filing Civil Application for condonation of delay as can be seen from the screen short and therefore, he has not satisfied the condition prescribed under the Act - HELD THAT:- The case of the petitioner would squarely fall under the scheme of the VsV Act particularly under Section 2(1)(a)(ii) being the appellant whose time for filing appeal had not expired on a specified date i.e. on 31.01.2020. Even without the certified copy having been received, which indeed was at a belated stage, the period of limitation for preferring the appeal before this Court was not over when the authority concerned chose to reject the application of the respondent on 12.04.2021. There appears to be total non-application of mind on the part of the respondent authority while rejecting the application and declaration form 1 and 2 without much effort and on simple comprehension of its own provision under Section 2(1)(a)(ii) of VsV Act read with Section 260(A)(2)(a) of the IT Act, it was easy to grasp that on the specified date on 30.01.2020, the time for filing any appeal was still alive. Therefore, the petitioner would surely in the context of this VsV Act can be said to be the appellant and therefore this petition deserves to be allowed quashing and setting aside the rejection of Form 1 and 2 on the part of the respondent dated 12.04.2021. Let the declaration of the petitioner be accepted by the respondent within three (3) days from the receipt of copy of this order and the petitioner shall follow the requirement of payment of tax as the last date is of 30.09.2021
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