SHIV RAJ SINGH BAWA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2 AMRITSAR

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ITA/391/2019HC Punjab & HaryanaPHHC01071583201903 March 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal at this stage. The court granted liberty to the appellant to approach the authorities under the Vivad Se Vishwas Scheme. The court also clarified that for the purpose of the scheme, the appeal would be deemed to be pending, allowing for its revival if necessary. The reasoning was based on the appellant's stated intention to utilize the scheme, which was not yet fully operational. Any pending Civil Miscellaneous Application was also disposed of as the main case was decided.

What were the facts?

The appeal was filed by Shiv Raj Singh Bawa against an order passed by the Income Tax Appellate Tribunal (ITAT) dated January 30, 2019. The assessee, Shiv Raj Singh Bawa, wished to avail the recently announced Vivad Se Vishwas Scheme. However, the scheme had not yet received the assent of the President of India. The appeal was filed before the High Court of Punjab and Haryana at Chandigarh.

What were the issues?

1. Whether the appeal should be dismissed at this stage given the pendency of the Vivad Se Vishwas Scheme and the appellant's intention to avail it. The assessee argued that he wished to take recourse to the Vivad Se Vishwas Scheme. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.103 ITA No.391 of 2019 (O&M) Date of Decision : 03.03.2020 Shiv Raj Singh Bawa

...... Appellant Versus Principal Commissioner of Income Tax-2, Amritsar ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN *** Present : Mr. Jorawar Singh Bhasin, Advocate for the appellant. *** AJAY TEWARI, J. (ORAL) 1. This appeal has been filed against the order passed by the Tribunal dated 30.01.2019. 2. Counsel for the petitioner states that he has instructions that the appellant wishes to take recourse to the Scheme recently announced namely Vivad Se Vishwas Scheme but the only fly in the ointment is that the said scheme has yet to receive the assent of the President of India. 3. In the circumstances, we dismiss the appeal at this stage giving liberty to the appellant to approach the authorities under the said scheme and, if necessary to revive the present appeal. However, it is clarified that for the purpose of the said scheme, the appeal would be deemed to be pending. ASHISH 2020.03.06 10:43 I attest to the accuracy and authenticity of this document Chandigarh

ITA No.391 of 2019 (O&M) -2- 4. Since the main case has been decided, the pending C.M. Application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE ( AVNEESH JHINGAN ) JUDGE March 03, 2020 ashish Whether speaking/reasoned Yes/No Whether Reportable : Yes/No ASHISH 2020.03.06 10:43 I attest to the accuracy and authenticity of this document Chandigarh

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