SHRIMATI SHANTI DEVI , JAMMU V. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JAMMU

ITA 404/ASR/2018

AI Insights

The case involved an appeal by Smt. Shanti Devi against the order of the Commissioner of Income Tax (Appeals)-5, Ludhiana, concerning the Assessment Year 2014-15. However, the appeal was later withdrawn by her legal heir, Sh. Ravinder Kumar Aggarwal, due to the appellant's death on November 7, 2020. The withdrawal request included a death certificate and an affidavit confirming the fact, along with an amended appeal memo naming the legal heir. The respondent did not object to the withdrawal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114605 (ITAT-AMRITSAR)
• Duration Of Justice: 5 year(s) 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-08-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 25-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 404/Asr/2018 Assessment Year: 2014-15 Smt. Shanti Devi, 116, Jullakha Mohalla, Jain Bazar, Jammu [PAN: AASPD 7632F] (Appellant) V. Deputy Commissioner of Income Tax, Central Circle, Jammu (Respondent) Appellant by None Respondent by Sh. Amit Jain, CIT-DR Date of Hearing : 24.08.2023 Date of Pronouncement : 29.08.2023 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-5, Ludhiana dated 09.05.2018 in respect of Assessment Year: 2014-15. ITA No. 404/Asr/2018 Shanti Devi v. Dy. CIT 2 2. The legal heir Sh. Ravinder Kumar Aggarwal of the appellant assessee has filed an application dated 22.08.2023, requesting to withdraw the appeal, contending as under: “This is to place on record the fact that the above mentioned appellant has passed away on 7/11/2020. Copy of the death certificate is enclosed at pg. no. 1 of this letter. Affidavit in original confirming this fact as well as the amended appeal memo with the name of the legal heir is being enclosed. It is also requested that the appeal filed before the ITAT may please be treated as withdrawn.” 3. The Ld. D.R. has no objection. 4. Accordingly, the appeal is allowed to be withdrawn. 5. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 29.08.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr./P.S.* Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order