Sh. Yash Paul Khanna Prop., Jalandhar V. INCOME TAX OFFICER WARD -III (2), JALANDHAR

MA 6/ASR/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0338 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2001-2002
• Appeal Filed On: 05-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: Y K SUD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER M. A. NO. 6/ASR/2021 (IN I.T.A. NO. 211/ASR/2007) ASSE SSMENT YEAR: 2001-02 YASH PAL KHANNA 587-R, MODEL TOWN JALANDHAR [PAN: AFZPK 8301A] (APPELLANT) VS. I.T.O. (III)-2, JALANDHAR (RESPENDENT) APPELLANT BY SH. Y. K. SUD, C.A. RESPONDENT BY SMT. RATINDER KAUR, D. R. DATE OF HEARING 09.07.2021 DATE OF PRONOUNCEMENT 12.07.2021 ORDER PER LALIET KUMAR, J.M. THE LD. AR FOR THE ASSESSEE HAD SUBMITTED THAT THE APPLICATION WAS FILED BY THE ASSESSEE FOR REVIVAL OF THE APPEAL, AS THE APPL ICATION HAVE MOVED BY THE ASSESSEE UNDER VIVAD SE VISHWAS SCHEME 2020 HAD BEE N DISMISSED BY THE REVENUE. 2. THE LD. AR, HAD DRAWN OUR ATTENTION TO PARAGRAPH 6 OF THE ORDER DATED 23.12.2020 BY VIRTUE OF WHICH THAT THE APPEAL HAS B EEN DISMISSED AND LIBERTY WAS M.A. NO. 6/ASR/2021 2 GRANTED TO THE ASSESSEE FOR MOVING AN APPLICATION F OR RESTORATION IN CASE THE APPLICATION UNDER VIVAD SE VISHWAS WAS NOT ACCEPTED BY THE REVENUE. 3. PER CONTRA, THE LD. DR HAD SUBMITTED THAT THE AP PLICATION HAD NOT BEEN SETTLED UNDER VIVAD SE VISHWAS AND THEREFORE THE RE VENUE HAS NO OBJECTION FOR RESTORING THE APPEAL. 4. WE HAVE HEARD THE RIVAL CONTENTION THE PARTIES A ND PERUSED THE MATERIAL AVAILABLE ON RECORD. ADMITTEDLY THE APPEAL OF THE A SSESSEE WAS DISMISSED ON THE GROUND THAT THE APPLICANT HAS FILED AN APPLICATION UNDER VIVAD SE VISHWAS FOR THE SETTLEMENT AND THE SAID APPLICATION SAME HAS NOT BE EN ACCEPTED BY THE REVENUE. IN TERMS OF THE LIBERTY GRANTED BY THE TRIBUNAL, WHILE DISPOSING OF THE APPEAL, WE HAVE NO HESITATION TO RESTORE BACK TO THE APPEAL TO ITS ORIGINAL SAME NUMBER AND POSITION AND IT WAS BEFORE DISPOSING THE APPEAL. 5. ACCORDINGLY THE APPLICATION FILED BY THE ASSESSE E FOR RECALLING THE ORDER IS ALLOWED. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE BEARIN G NO. 211/ASR/2007 IS RESTORED BACK TO ITS ORIGINAL NUMBER AND POSITION. REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE OF TIME. NO ORDER AS TO BE PASSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12.07.2021 SD/- SD/- (DR. M. L. MEENA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER M.A. NO. 6/ASR/2021 3 DATED: 12.07.2021 GP/SR. PS. COPY OF THE ORDER FORWARDED TO: (1)THE APPELLANT (2) THE RESPONDENT (3) THE CIT (4) THE CIT (APPEALS) (5) THE DR, I.T.A.T. TRUE COPY BY ORDER