Appeal Details
Counselvise Citation
[2017] 127 COUNSELVISE.COM (IT) 5020 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
4 year(s) 4 month(s) 7 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
25-08-2017
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
B
Next Hearing Date
07-06-2017
Assessment Year
1997-1998
Appeal Filed On
18-04-2013
Judgement Text
IN THE INCOME - TAX APPELLATE TRIBUNAL, DELHI BENCH B , NEW DELHI BEFORE : SHRI I.C. SUDHIR , JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO S . 2332, 2329, 2330, 2324, 2326 & 2327/DEL./2013 ASSESSMENT YEAR S : 1997 - 98, 1998 - 99, 1999 - 2000, 2005 - 06, 2007 - 08 & 2008 - 09 SH. CHANDRA SWAMI, C - 19 19, QUTAB INSTITUTIONAL AREA, NEW DELHI. PAN - ABJPS5374H (APPELLANT) VS. DCIT, CENTRAL CIRCLE 20, NEW DELHI. (RESPONDENT) APPELLANT BY SH. M.S. SEKHON, C.A. RESPONDENT BY SH. PADAM SINGH, SR. DR ORDER PER L.P. SAHU, A.M.: THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST SEPARATE ORDERS DATED 11.01.2013 FOR A. YRS. 1997 - 98 TO 1999 - 2000 AND DATED 11.02.2013 FOR A.YRS. 2005 - 06, 2007 - 08 AND 2008 - 09 OF LEARNED CIT(A) - XXXI, NEW DELHI . 2. HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE LD. AR SUBMITTED THAT THE APP ELLANT HA S DIED ON 23.05.2017, LEAVING NO LEGAL HEIR BEHIND HIM . DEATH CERTIFICATE IS PLACED ON RECORD. THE LEARNED DR ALSO AFFIRMED THE FACT OF APPELLANT S DEATH. IN VIEW OF THIS AND AS ALSO HELD BY DATE OF HEARING 22.08.2017 DATE OF PRONOUNCEMENT 25 .08.2017 ITA NOS.2332, 2329, 2330, 2324, 2326 & 2327/DEL./2013 2 TRIBUNAL IN APPEALS OF THE ASSESSEE FOR A.YRS. 2000 - 01, 2002 - 03, 2004 - 05 AND 2006 - 07 VIDE ORDER DATED 16.06.2017, THE PROCEEDINGS AGAINST THE ASSESSEE STAND ABATED. ACCORDINGLY, PRESENT APPEALS DESERVE TO BE DISMISSED IN LIMINE. 3. IN THE RESULT, THE AP PEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25.08.2017 . SD/ - SD/ - ( I.C. SUDHIR ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25.08.2017 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI
Other Referred Cases
-
Laws Referred To
-
Guide to Charitable Trusts: Formation, Benefits, and Compliance
₹0
1:1 Consultation on SME Listing
₹0
1:1 Consultation on FEMA Compliance
₹1
No Objection Letter for Use of Property – Partnership Firm
₹0
Sales Forecasting Sheet
₹100
SEBI Resets Mutual Fund Rules: A Structural Shift for Investors
Team Counselvise - March 13, 2026
Finance Bill, 2026: Key Direct Tax Amendments on Assessments and Appeals
Team Counselvise - February 06, 2026
When Global Talent Meets GST: The Huawei Secondment Ruling explained
Team Counselvise - March 09, 2026