Sohan Singh Sawhney, V. ITO, Ward No. 33(2),

ITA 1841/DEL/2005

• Counselvise Citation: 184120114 RSA 2005
• Duration Of Justice: 6 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 12-12-2011
• Assessment Year: 2000-2001
• Appeal Filed On: 15-04-2005
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R S NEGI
• Assessee Lawyers: VK SABHARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH E DELHI ] BEFORE SHRI RAJPAL YADAV, JM & SHRI K. D. RA NJAN, AM I. T. APPEAL NO. 1841 (DEL) OF 2005 ASSESSMENT YEAR : 2001-02. (1) SMT. KAMLESH KAUR, THE INCOME-TAX OFF ICER, (2) S. MANDEEP SINGH, LEGAL HEIRS OF LATE S. SOHAN SINGH SAWHNEY, VS. W A R D : 33 (2), ROAD NO. 29, HOUSE NO. 7, 1 ST FLOOR, PUNJABI BAGH EXTENSION, N E W D E L H I . N E W D E L H I 110 026. P A N / G I R NO. ABW PS 9580 N. ( APPELLANTS ) ( RESPONDENT ) ASSESSEE BY : SHRI V. K. SABHARWAL, ADV.; DEPARTMENT BY : SHRI R. S. NEGI, SR. D. R. ; O R D E R. PER K. D. RANJAN, AM : THIS APPEAL BY THE ASSESSEE FOR ASSESSMENT YEAR 200 1-02 ARISES OUT OF THE ORDER OF THE LD. CIT (APPEALS)XVII, NEW DELHI. 2. AT THE TIME OF HEARING IT WAS POINTED OUT BY THE LD. COUNSEL FOR THE ASSESSEE, SHRI V. K. SABHARWAL, ADVOCATE THAT IN COLUMN NO. 3 OF FORM NO . 36, ASSESSMENT YEAR 2000-01 HAS MENTIONED INADVERTENTLY IN PLACE OF ASSESSMENT YEAR 2001-02. IT WAS ALSO STATED AT BAR THAT NO 2 I. T. APPEAL NO. 1841 (DEL) OF 2005 APPEAL FOR ASSESSMENT YEAR 2000-01 WAS FILED BY THE ASSESSEE. HE FURTHER MENTIONED THAT THE ORDERS PASSED BY THE ASSESSING OFFICER AS WELL AS B Y THE LD. CIT (APPEALS) WHICH HAS BEEN AGITATED ARE IN RELATION TO ASSESSMENT YEAR 2001-02 . WE HAVE VERIFIED THE FACTS AND THE CONTENTION OF THE ASSESSEE IS FOUND TO BE CORRECT. THEREFORE, THE PRESENT APPEAL UNDER CONSIDERATION IS TAKEN FOR ASSESSMENT YEAR 2001-02. 3. THE LD. COUNSEL FOR THE ASSESSEE ALSO FILED COPY OF ITAT ORDER DATED 21 ST JANUARY, 2008 IN THE CASE OF ASSESSEE, LATE S. SOHAN SINGH SAWHNE Y IN ITA. NO. 1443 AND 1444 (DEL) OF 2006 FOR ASSESSMENT YEAR 2001-02 ALONG WITH A COVE RING LETTER EXPRESSING INTENTION TO WITHDRAW THE PRESENT APPEAL AS THE APPEAL FILED FOR ASSESSMENT YEAR 2001-02 HAS ALREADY BEEN DISPOSED OFF ON 21/01/2008. 4. WE HAVE HEARD BOTH THE PARTIES. SINCE THE LD. C OUNSEL FOR THE ASSESSEE HAS WITHDRAWN THE APPEAL FILED BY THE ASSESSEE, THE SAME IS DISMISSE D, AS WITHDRAWN. THE ORDER PRONOUNCED IN THE OPEN COURT ON : 12 TH DECEMBER, 2011. SD/- SD/- [ RAJPAL YADAV ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 12 TH DECEMBER, 2011. *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPELLANT. 3 I. T. APPEAL NO. 1841 (DEL) OF 2005 2. RESPONDENT. 3. CIT, 4. CIT (APPEALS), 5. DR, ITAT, NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR, ITAT.