ACIT, Central Circle-16, V. Hira Singh Sobti,

ITSSA 316/DEL/2003

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6265 (ITAT-DELHI)
• Duration Of Justice: 18 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 15-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 12-06-2003
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 158BC

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G”: NEW DELHI ] BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER A N D SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) IT (SS) A. No. 257/Del/2003 (Block period : 1991 to 2000-01) Late Shri Hira Singh Sobti, (No Legal Heir has been substituted) 80 – A, Model Town, Bareilly [ U.P. ] Vs. ACIT, Central Circle : 16, New Delhi. A N D IT (SS) A. No. 316/Del/2003 (Block period : 1991 to 2000-01) ACIT, Central Circle : 16, New Delhi. Vs. Late Shri Hira Singh Sobti (No Legal Heir has been substituted) 80 – A, Model Town, Bareilly [ U.P. ] (Appellants) (Respondents) Assessee by : None; Department by : Shri H. K. Chaudhary [CIT] – D.R.; Date of Hearing : 16/12/2021 Date of pronouncement : 16/12/2021 O R D E R PER AMIT SHUKLA, J. M. 1. These cross appeals are filed by the assessee and the Revenue against the order dated 31.01.2003 passed by the Commissioner of Income Tax (Appeals)–II, New Delhi, for the Block period 1.04.1991 to 7.06.2000 under Section 158BC of the Income Tax Act, 1961 (the Act). Page | 2 2. From the perusal of the records it is seen that these cases have been fixed on several occasions. However, the same were adjourned from time to time on the ground that the assessee had expired long back and legal heirs are to be substituted. However, till date no legal heir has been substituted on behalf of the appellant–assessee or by the Department. Without substitution of the legal heirs, these appeals cannot be proceeded with and accordingly we are dismissing these appeals in limine, however, with a rider that as and when legal heirs are substituted both the parties can approach this Tribunal for recall of these matters, to be heard on merits. Till that time, both these appeals are consigned to the records. 3. In the result, both the appeals are dismissed. Order pronounced in the open court on : 16/12/2021. Sd/- Sd/- ( N. K. BILLAIYA ) ( AMIT SHUKLA ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 16/12/2021. *MEHTA* Copy forwarded to 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) Page | 3 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 16.12.2021 Date on which the typed draft is placed before the dictating member 16.12.2021 Date on which the typed draft is placed before the other member 16.12.2021 Date on which the approved draft comes to the Sr. PS/ PS 16.12.2021 Date on which the fair order is placed before the dictating member for pronouncement 16.12.2021 Date on which the fair order comes back to the Sr. PS/ PS 16.12.2021 Date on which the final order is uploaded on the website of ITAT 16.12.2021 date on which the file goes to the Bench Clerk 16.12.2021 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order