An appeal would be “pending” in the context of Section 2 (1) (a) of the VSV Act when it is first filed, till its disposal

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Last updated: 19 April 2021
Quick Summary
The Delhi High Court has clarified that an appeal is considered 'pending' under Section 2(1)(a) of the Vivad Se Vishwas Act from the moment it is first filed, even if there's a delay that requires condonation. This ruling came in a case where a petitioner's application under the Act was rejected, prompting the appeal. The court's decision focuses on the initial filing date as the crucial point for determining pendency.

Court :
High Court Delhi

Brief :
The petitioner is aggrieved by the fact that his application filed under the provisions of the Direct Tax Vivad Se Vishwas Act, 2020 (in short „2020 Act‟) has been rejected.

Citation :
W.P.(C) 2291/2021 and CM APPL. 6677/2021

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