Cwp/8664/2021 Of Sanjay Kumar v. Principal Commissioner Of Income Tax, Panchkula

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH 206CWP-8664-2021(0&M)Decided on: 26.8.2021 Sanjay Kumar ....Petitioner VS) Principal Commissioner of Income Tax....Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE GIRISH AGNIHOTRI Present:Ms. Radhika Suri, Senior Advocate with. Mr. M.S.Kanda, Advocate for the petitioner. Mr. Yogesh Putney, Sr. Standing counselfor the respondent. AJAY TEWARI, J.(Oral) imThis petition has been filed praying for quashing of the orderdated 10.2.2021 (Annexure P-10) vide which the Form-1 dated 10.2.2021(Annexure P-9) was rejected. 2.The brief facts are that an assessment order was passed againstthe father of the petitioner (who by then had deceased and had beenproceeded against his LRs, one of whom was the petitioner). Against theassessment order, the petitioner filed an appeal, however, inadvertently inthat appeal which actually related to the income of his father he mentionedhis PAN Number 1.e rather than mentioning the PANnumber of the deceased-father whose income had been taxed. 3)Realizing his mistake, on 10.2.2021, by a document Annexure P-11 he represented to the respondent that this mistake had taken place and CW P-8664-2021(0&M the PAN Number of his father be incorporated in the appeal.However, without considering that application the prayer for invoking theVivad se Vishwas Scheme, 2020 was rejected on the same very ground, viz.that no appeal was pending against the PAN of the deceased on theappointed date. 4In fact, even in the impugned order it has been mentioned thatfirst the petitioner should get the PAN Number corrected. In ourconsidered opinion, in this view of the matter this is not a case whereassessee was trying to take the benefit of inaction on his part. It is notdisputed that appeal had been pending for last three years without anyobjection having been taken and that it 1s related to the assessment of theincome of the deceased-father. 5.In the circumstances, we do not deem it appropriate to deny thebenefit of the consideration of the prayer for invoking the Vivad seVishwas Scheme, 2020. Consequently, the petition is allowed andrespondents are directed to consider the PAN Number mentioned inAnnexure P-11 as the PAN Number to the appeal. 6.Since the main case has been decided, the pending civilmiscellaneous application, if any, also stands disposed of, (AJAY TEWARITJUDGE (GIRISH AGNIHOTRI)JUDGE 26.8 2027($,.("9( )Whether speaking/reasonedWhether reportable Yes/No-Yes/No