Cwp/9090/2021 Of Narinder Kumar v. Principal Commissioner Of Income Tax

110IN THE HIGH COURT OF PUNJAB AND HARYANA.AT CHAN DIGAR CWP No.9090 of 2021 (O&M)Date of decision : 28.04.2021 Narinder Kumar_.... Petitioner VerTSU Principal Commissioner of Income Tax...... Respondent CORAM: HON'BLE MR.JIUSTICEKE AJAY TEWARIHON'BLE MR.JUSTICERAJESH BHARDWAJ --- Present :-Mr. Satish Jain, Advocate for the petitioner. --- AJAY TEWARI, J. (Oral) This petition has been filed challenging the order dated15.04.2021 (Annexure P-1) as per which an application filed by thepetitioner 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 followinggrounds :- 2As per report of concerned A.O. the appeal filed by theassessee on 09.01.2019 was defective in terms of theassessed 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, Advocateaccepts notice on behalf of the respondent. As per petitioner during the pendency of the application under theVIVAD SE VISHWAS Scheme it came to his notice that therewere some inadvertent factual errors in his appeal and he had moved anapplication for amendment of the grounds of appeal but while decidingthe prayer that fact was not considered and even though the proceedingswere pending, it was summarily held that the appeal was defective. | We put it to the learned counsel for the respondent that inthese circumstances without commenting on the merits of the case itwould be appropriate if a fresh order is passed on his application underthe VIVAD SE VISHWAS scheme after hearing the petitioner. Counselfor the respondent states that since a copy of the petition was not handedover to him he is not in a position to verify the facts. However, he is notina position to deny that the fact of the application for amendment beingon the record does not seem to have been considered while passing theimpugned order. In the circumstances, we deem it appropriate to dispose ofthis petition by setting aside the impugned order (Annexure P-1) with adirection to the respondent to reconsider the case of the petitioner underthe Vivad Se Vishwas Scheme by passing a speaking order thereon withina period of 15 days from the date of receipt of a certified copy of thisorder after giving him an opportunity of hearing. For this purpose, thepetitioner is directed to appear before the respondent on 04.05.2021 or onany 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 2804.7021pooja sharma-lWhether speaking/reasonedYes/NoWhether Reportable :Yes/No