AJIT SINGH RANA vs. COMMISSIONER OF INCOME- TAX-I, JLDHR

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ITA/327/2013HC Punjab & HaryanaPHHC01105194201313 January 2021Bench: MR JUSTICE JASWANT SINGH,MR. JUSTICE SANT PARKASH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The Court noted that the assessee had filed the appeal against the ITAT's order upholding a penalty of Rs. 1 lac under Section 271-BA for the assessment year 2003-04. The assessee's request to withdraw the appeal was made with the intention of settling the dispute under the "Direct Tax Vivad Se Vishwas Act, 2020". The revenue did not object to this request. Consequently, the High Court dismissed the appeal as withdrawn, granting the assessee liberty to approach the respondent-department for settlement under the aforementioned Act. No decision was made on the merits of the original appeal.

What were the facts?

The assessee, Ajit Singh Rana, filed an appeal under Section 260-A of the Income Tax Act, 1961, against an order dated 11.12.2012 passed by the Income Tax Appellate Tribunal (ITAT), Amritsar. The ITAT had upheld a penalty of Rs. 1 lac imposed by the Assessing Officer under Section 271-BA of the Act for the assessment year 2003-04. The appeal was admitted by the High Court on 16.9.2014. Subsequently, the assessee filed an application (CM No. 171-CII of 2021) seeking permission to withdraw the appeal. The reason for withdrawal was to approach the respondent-department to settle the dispute under the "Direct Tax Vivad Se Vishwas Act, 2020". The respondent-department accepted notice and had no objection to the withdrawal.

What were the issues?

1. Whether the appeal filed by the appellant-assessee under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal upholding the penalty under Section 271-BA of the Act for assessment year 2003-04, can be permitted to be withdrawn. Assessee's Contention: The assessee sought to withdraw the appeal to settle the dispute under the "Direct Tax Vivad Se Vishwas Act, 2020". Revenue's Contention: The revenue stated that it had no objection to the prayer made in the application for withdrawal.

Which sections of the Income-tax Act were involved?

Section 260-A,Section 271-BA

AI-generated summary — verify with the full judgment below

ITA No. 327 of 2013(O&M) -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 327 of 2013 (O&M) Date of decision : 13.1.2021 Ajit Singh Rana

.... Appellant versus Commissioner of Income Tax-I, Jalandhar ... Respondent Coram: Hon'ble Mr. Justice Jaswant Singh Hon'ble Mr. Justice Sant Parkash [The aforesaid presence is being recorded through video conferencing since the proceedings are being conducted in virtual court.] Present Mr. Maninder Arora, Advocate, for the applicant-appellant. Jaswant Singh, J. (Oral) The appellant-assessee has filed the instant appeal under Section 260-A of the Income Tax Act, 1961 (for short, 'the Act'), against the order dated 11.12.2012 passed by the Income Tax Appellate Tribunal, Amritsar, whereby the penalty of Rs. 1 lac imposed by the Assessing Officer under Section 271-BA of the Act for the assessment year 2003-04 was upheld dismissing the appeal filed by the appellant. The appeal stands admitted vide order dated 16.9.2014 passed by this Court. Now CM No. 171-CII of 2021 has been filed by the applicant- appellant seeking permission to withdraw the appeal with liberty to approach the respondent-department in order to settle the dispute under the “Direct Tax Vivad Se Vishwas Act, 2020”. VARINDER SINGH 2021.01.14 11:09 I attest to the accuracy and integrity of this document Punjab & Haryana High Court at Chandigarh

ITA No. 327 of 2013(O&M) -2- Notice of the application. Mr. Vivek Sethi, learned Senior Standing Counsel accepts notice on behalf of the respondent-department and states that he has no objection to the prayer made in the application. On the oral request made by learned counsel for the applicant- appellant, which is not objected to by learned counsel for Revenue, the main appeal is taken up for hearing today itself. In view of the above, CM No. 171-CII of 2021 is allowed and ITA No. 327 of 2013 is dismissed as withdrawn with liberty to the applicant-appellant to approach the respondent-department in order to settle the dispute under the “Direct Tax Vivad Se Vishwas Act, 2020”.

(Jaswant Singh) Judge 13.1.2021 (Sant Parkash) joshi/vs Judge Whether speaking/ reasoned Yes/No Whether Reportable Yes/No VARINDER SINGH 2021.01.14 11:09 I attest to the accuracy and integrity of this document Punjab & Haryana High Court at Chandigarh

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