NARINDER KUMAR V. PRINCIPAL COMMISSIONER OF INCOME TAX

CWP/9090/2021

AI Insights

The case involves Narinder Kumar, the petitioner, who challenged the rejection of his application under the Vivad Se Vishwas Act, 2020, by the Principal Commissioner of Income Tax. The application was initially rejected due to alleged defects in the appeal concerning assessed income and dates related to the order and its service. The petitioner argued that these were inadvertent factual errors and had sought amendments to the appeal, which were not considered. The court found that the respondent had not adequately considered the petitioner's request for amendments and thus set aside the rejection, ordering a fresh consideration of the application.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 760127 (HC-CHANDIGARH)
• Appeal Type: Others
• Pronouncement Date: 28-04-2021
• Assessment Year: misc
• Laws Referred To: Direct Tax Vivad Se Vishwas Act, 2020
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: YOGESH PUTNEY
• Assessee Lawyers: SATISH JAIN
• Keywords: Defective appeal; Vivad Se Vishwas Scheme; Amendment of grounds of appeal
• Section: 4(1)

Judgement Text

"110 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.9090 of 2021 (O&M) Date of decision : 28.04.2021 Narinder Kumar ...... Petitioner versus Principal Commissioner of Income Tax ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE RAJESH BHARDWAJ *** Present :- Mr. Satish Jain, Advocate for the petitioner. *** AJAY TEWARI, J. (Oral) This petition has been filed challenging the order dated 15.04.2021 (Annexure P-1) as per which an application filed by the petitioner under Section 4(1) of the Direct Tax Vivad Se Vishwas Act, 2020 (Act No.3 of 2020) (VSV Act) has been rejected on the following grounds :- “As per report of concerned A.O. the appeal filed by the assessee on 09.01.2019 was defective in terms of the assessed income, date of order, date of service of order. Therefore the case has been rejected.” Notice of motion. On the asking of the Court, Mr. Yogesh Putney, Advocate accepts notice on behalf of the respondent. As per petitioner during the pendency of the application under the VIVAD SE VISHWAS Scheme it came to his notice that there were some inadvertent factual errors in his appeal and he had moved an application for amendment of the grounds of appeal but while deciding the prayer that fact was not considered and even though the proceedings were pending, it was summarily held that the appeal was defective. POOJA SHARMA 2021.04.29 12:15 I attest to the accuracy and integrity of this document CWP No.9090 of 2021 (O&M) -2- We put it to the learned counsel for the respondent that in these circumstances without commenting on the merits of the case it would be appropriate if a fresh order is passed on his application under the VIVAD SE VISHWAS scheme after hearing the petitioner. Counsel for the respondent states that since a copy of the petition was not handed over to him he is not in a position to verify the facts. However, he is not in a position to deny that the fact of the application for amendment being on the record does not seem to have been considered while passing the impugned order. In the circumstances, we deem it appropriate to dispose of this petition by setting aside the impugned order (Annexure P-1) with a direction to the respondent to reconsider the case of the petitioner under the Vivad Se Vishwas Scheme by passing a speaking order thereon within a period of 15 days from the date of receipt of a certified copy of this order after giving him an opportunity of hearing. For this purpose, the petitioner is directed to appear before the respondent on 04.05.2021 or on any other date which respondent may fix in this regard. Petition stands disposed of with the above terms. Since the main case has been decided, the pending Misc. Application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE ( RAJESH BHARDWAJ ) JUDGE 28.04.2021 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2021.04.29 12:15 I attest to the accuracy and integrity of this document "