Sh. Parveen Kumar L/H Smt. Darshan Devi, Kaithal V. ITO, W-3, Kaithal

ITA 632/CHANDI/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4527 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 21-09-2021
• Assessment Year: 2007-2008
• Appeal Filed On: 03-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA CIT
• Assessee Lawyers: AMITOZ SINGH KAMBOJCA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) .., ! '# .. , $ %& BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM ITA NO. 632/CHD/2019 ASSESSMENT YEAR : 2007-08 SHRI PARVEEN KUMAR L/H LATE SMT. DARSHNA DEVI W/O SH. PURSHOTAM DASS, 486/6, CHAUDHRIAN MOHALLA, BADA KHATERA, KAITHAL THE ITO WARD-3 KAITHAL PAN NO: AKNPJ1824L APPELLANT RESPONDENT !' ASSESSEE BY : SHRI AMITOZ SINGH KAMBOJ,CA #!' REVENUE BY : SHRI ASHOK KHANNA, ADDL, CIT $ %! & DATE OF HEARING : 21/09/2021 '()*! & DATE OF PRONOUNCEMENT : 21/09/2021 %'/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL BY THE LEGAL HEIR OF THE DECEASED ASSESSEE AGAINST THE ORDER DT. 23/07/2018 OF LD. CIT(A), KARNAL. 2. THE REGISTRY HAS POINTED OUT THAT THE APPEAL OF THE ASSESSEE IS BARRED BY LIMITATION BY 219 DAYS. 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE AT THE VERY OUTSET STATED THAT THE ADDITION ON THE BASIS OF WHI CH THE IMPUGNED PENALTY WAS LEVIED BY THE A.O. AND SUSTAINED BY THE LD. CIT(A) HAS NOT BEEN REPEATED BY THE A.O IN THE ORDER PASSED ON 31/12/2019 ON THE DI RECTION OF THE ITAT IN ITA NO. 408/CHD/2012 ORDER DT. 28/09/2018. SO THERE REMAIN S NO ADDITION WHICH WAS THE 2 BASIS OF LEVYING THE IMPUGNED PENALTY AS SUCH THE A PPEAL OF THE ASSESSEE NOW BECOME INFRUCTUOUS. 4. LD. DR DID NOT OBJECT IF THE APPEAL OF THE ASSES SEE IS DISMISSED AS INFRUCTUOUS. 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED . (ORDER PRONOUNCED IN THE OPEN COURT ON 21/09/2021) SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) $ %&/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 21/09/2021 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE (+ $ BY ORDER, ; # ASSISTANT REGISTRAR