Shri Chandra Swami, New Delhi V. DCIT, New Delhi

ITA 2482/DEL/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2849 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-06-2017
• Assessment Year: 2000-2001
• Appeal Filed On: 26-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVI JAIN
• Assessee Lawyers: SEKHON

Judgement Text

1 ITA NOS. 2468,2469,2471 & 2482/DEL/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEM BER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A .NO. 2468/DEL/2 013 (A.Y .2006-07) I.T.A .NO. 2469/DEL/2 013 (A.Y .2004-05) I.T.A .NO. 2471/DEL/2 013 (A.Y .2002-03) I.T.A .NO. 2482/DEL/2 013 (A.Y .2000-01) CHANDRA SWAMI C-18-19, QUTAB INSTITUTIONAL AREA NEW DELHI ABJPS5374H (APPELLANT) VS DCIT CENTRAL CIRCLE-20, 3 RD FLOOR, ARA CENTRE, JHANDEWALAN EXTN. NEW DELHI (RESPONDENT) APPELLANT BY SH. M. S. SEKHON, CA RESPONDENT BY SH. RAVI JAIN, CIT(DR) ORDER PER SUCHITRA KAMBLE, JM THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDERS DATED 11/02/2013, 14/01/2013, 11/02/2013 & 11/01/2013 PAS SED BY THE CIT(A)- XXXI, NEW DELHI. 2. AS PER THE SUBMISSIONS MADE BY THE LD. AR ON23.0 5.2017, THE ASSESSEE DIED. THE DEATH CERTIFICATE IS PRODUCED BEFORE US. THE LD. AR SUBMITTED THAT THERE IS NO LEGAL HEIR LEFT BEHIND BY THE ASSESSEE. THE LD. DR ALSO CONFIRMED THE SAME. DATE OF HEARING 15.06.2017 DATE OF PRONOUNCEMENT 16.06.2017 2 ITA NOS. 2468,2469,2471 & 2482/DEL/2013 3. THE DEATH CERTIFICATE OF THE ASSESSEE IS TAKEN O N RECORD. IN LIGHT OF THE DEATH OF THE ASSESSEE AND THERE ARE NO LEGAL HEIRS, THE PROCEEDINGS AGAINST THE ASSESSEE STANDS ABATED. THESE APPEALS ARE DISMISSE D IN LIMINE. 4. IN RESULT, APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH JUNE, 2017 . SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 16/06/2017 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 15/06/2017 PS 2. DRAFT PLACED BEFORE AUTHOR 15/06/2017 PS 3. DRAFT PROPOSED & PLACED BEFORE .2017 JM/AM 3 ITA NOS. 2468,2469,2471 & 2482/DEL/2013 THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 16.06.2017 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 1 6 .06.2017 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.