Income Tax Officer, Ward -6 (4), Pune V. Anmole Singh Ghuman, Punjab

MA 358/PUN/2022

AI Insights

The case involves Anmole Singh Ghuman, the appellant, who was initially involved in an Income Tax Appeal (ITA No. 807/PUN/2019) for the assessment year 2011-12. The Revenue filed a Miscellaneous Application seeking to recall the Tribunal's order dated 19-05-2022, arguing that the assessee had availed the Vivad Se Vishwas Scheme, 2020, and thus the Tribunal's earlier order was not applicable. The Tribunal noted the absence of the assessee and proceeded ex-parte, ultimately deciding in favor of the Revenue by recalling the previous order and dismissing the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132868 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 18-05-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 03-11-2022
• Laws Referred To: Vivad Se Vishwas Scheme, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER धिधिि आिेदन सं. / MA No.358/PUN/2022 (Arising out of ITA No.807/PUN/2019) धनिाारण िर्ा / Assessment Year : 2011-12 Anmole Singh Ghuman, H. No. 624, Sector-78, SAS Nagar, Mohali, Punjab – 160071 PAN : ACNPG6525H .......अपीलार्थी / Appellant बनाम / V/s. The Income Tax Officer, Ward – 6(4), Pune ......प्रत्यर्थी / Respondent Assessee by : N ON E Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing : 19-05-2023 घोषणा की तारीख / Date of Pronouncement : 26-05-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : By this Miscellaneous Application the Revenue seeks to recall the order dated 19-05-2022 passed by this Tribunal in ITA No. 807/PUN/2019 for assessment year 2011-12. 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set ex-parte. Therefore, we proceed to dispose of the Miscellaneous Application by hearing the ld. DR and perusing the material available on record. 2 MA No. 358/PUN/2022, A.Y. 2011-12 3. The contention of the ld. DR is that the assessee availed Vivad Se Vishwas Scheme, 2020 and consequently, the Department of Revenue issued Form No. 5 to the assessee on 17-02-2021, therefore, the order passed by this Tribunal in ITA No. 807/PUN/2019 is unwarranted and misconceived. The ld. DR drew our attention to letter dated 09-02-2021 filed by the assessee before this Tribunal seeking to withdraw the appeal in ITA No. 807/PUN/2019. On perusal of the same, we note that the assessee deposited an amount of Rs.88,200/- in pursuance of Form No. 3 issued by the Pr. CIT-2, Pune, therefore, in our opinion, as rightly pointed by the ld. DR, the order dated 19-05-2022 passed by this Tribunal in ITA No. 807/PUN/2019 is misconceived, consequently is recalled and dismissed. 4. In the result, the Miscellaneous Application filed by the Revenue is allowed. Order pronounced in the open court on 26 th May, 2023. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 26 th May, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-13, Pune. 4. The Pr. CIT-3, Pune. 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune