Appeal filed with condonation request is pending but not admitted appeal & Eligible for VSV Scheme

Shyam Sunder Sethi Vs PCIT (Delhi High Court)

The fact that the appeal included a plea of condonation of delay is not in dispute. Therefore, the appeal could not have been admitted unless the delay was condoned. But that by itself does not efface the fact that the appeal was pending. An appeal would be “pending” in the context of Section 2 (1) (a) of the 2020 Act when it is first filed till its disposal. Section 2(1)(a) of the 2020 Act does not stipulate that the appeal should be admitted before the specified date, it

Please become a Premium member. If you are already a Premium member, login here to access the full content.