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2021 (8) TMI 1263 - HC - Income TaxPetition under “The Direct Tax Vivad se Vishwas Act, 2020 - as displayed on the E-filing portal of the Respondent that the said Declaration was rejected on 26.04.2021, mainly on the ground that the First Appeal was filed belatedly and there was no information received from the Assessing Officer, as to whether, the delay occurred in filing the Appeal before the Appellate Authority was condoned or not - HELD THAT:- As decided in [2021 (7) TMI 1267 - GUJARAT HIGH COURT] there remains no shadow of doubt that appeal could be said to be pending, even if the delay occurred in filing the same was not condoned and even if it was allegedly irregular or incompetent. In the instant case therefore also, the Respondent could not have rejected the Declaration Form of the Petitioner filed under the said Act merely on the ground that the Appeal was not valid or competent, as the delay occurred in filing the Appeal was not condoned by the Appellate Authority. In the opinion of the Court, the Respondent had to only take into consideration, as to whether, the Petitioner had filed an Appeal, and the same was pending on the ‘specified date’ i.e. 31.1.2020. It was not for the Respondent to decide, as to whether, such Appeal was irregular or incompetent or invalid in the eye of law. In view of the above, the impugned communication dated 26.04.2021 rejecting the Declaration filed by the petitioner under the said Act, deserves to be quashed and set aside, and is accordingly quashed and set aside. The respondent is directed to accept the said Declaration under the said Act for the assessment year under consideration, if otherwise it is valid.
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