TMI Blog2021 (6) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication was filed on 20th February 2020. The condonation delay as per the affidavit of the department came on 25th December 2020. In view of the department s own stand that the delay in filing the appeal before the CIT(A) has been condoned, there is nothing left for us to say further. It is a matter of first principles that the order of condonation of delay relates to the appeal and once delay has been condoned in the filing of appeal that means in this particular case appeal has been filed in time i.e. before the specified date i.e. 31 st January 2020 as required under the DTVSV Act thereby making Petitioner an eligible appellant to avail the benefit of the DTVSV Scheme. Moreover, the department has in its affidavit in reply clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was protracted correspondence between Petitioner and the department, which eventually resulted in the rejection of Petitioner s application by order dated 17th April 2021 as per department s affidavit dated 23rd June 2021 on the ground that the deemed condonation of delay was granted on 25th December 2020, but the declaration under DTVSV Act was filed on 18th December 2020. The department is thereby urging that in view of this, Petitioner is not qualified as its condonation of delay was not granted on the date of making the application under the DTVSV Act. 3. The only issue that therefore that needs to be addressed is whether Petitioner is an eligible appellant under the provisions of the DTVSV Act. In this context, it would therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... answered is whether the delay in filing of the appeal by Petitioner was condoned or not. 5. After hearing learned counsel for the parties and with their able assistance, having perused the pleadings in the matter, the undisputed facts that emerge are that Assessment Order being passed on 26 th December 2019, the demand was raised before the specified date i.e., 31st January 2020. Petitioner had filed appeal before Commissioner of Income Tax (A) on 6th February 2020 and the condonation of delay application was filed on 20th February 2020. The condonation delay as per the affidavit of the department came on 25th December 2020. 6. In view of the department s own stand that the delay in filing the appeal before the CIT(A) has been condon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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