Avtar Singh Kochar , Delhi V. DCIT, Central Circle- 25, New Delhi

ITA 7077/DEL/2017

AI Insights

This case involves an appeal by Avtar Singh Kochar against an order passed by CIT(A)-29, New Delhi, for the Assessment Year 2011-12. The appeal was heard by the Income Tax Appellate Tribunal, Delhi Bench. During the proceedings, the Learned Departmental Representative (DR) submitted that the appeal effect had been given and there was no tax demand from the assessee, which led to the dismissal of the appeal as infructuous. The tribunal appreciated the fairness of the DR and decided to dismiss the appeal accordingly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 112541 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-02-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 23-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 ITA No. 7077/Del/2017 Avtar Singh Kochar Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “ A” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 7077/DEL/2017 (A.Y 2011-12) Avtar Singh Kochar S. K. Bansal, CA, 101, Kochar Market, 1 st Floor, Jhajjar Road, Rohtak, Haryana PAN: AEOPK4447F (APPELLANT) Vs. DCIT Central Circle-25 Jhandewalan Extension New Delhi (RESPONDENT) ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the assessee against the order dated 11/09/2017 passed by CIT(A)-29, New Delhi for Assessment Year 2011-12. 2. None appeared for the assessee. 3. The Ld. DR fairly submitted that after giving the appeal effect, the assessee cannot have grievance as there is no demand for the tax from the Appellant by None Respondent by Sh. P Praveen Sidharth, CIT DR Date of Hearing 22.02.2023 Date of Pronouncement 24.02.2023 2 ITA No. 7077/Del/2017 Avtar Singh Kochar Vs. DCIT assessee. The Ld. DR has placed the screen shot of the appeal effect which is reproduced hereunder:- 3 ITA No. 7077/Del/2017 Avtar Singh Kochar Vs. DCIT 4. In view of the submission made by the Ld. DR by appreciating the fairness of the Ld. DR the present appeal filed by the assessee is dismissed as became infructuous. Order pronounced in the Open Court on : 24 th February, 2023. Sd/- Sd/- (B. R. R. KUMAR) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 24/02/2023 *R. N, Sr. PS* Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI