ACIT Central Circle-25, New Delhi V. Rani kapoor Legal heir of Late Sh. Surinder Kapur, New Delhi

MA 53/DEL/2020

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9046 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-01-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 11-01-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 13-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ABDULLAH MUSTAQUEEM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Shri Challa Nagendra Prasad, Judicial Member Dr. B. R. R. Kumar, Accountant Member MA No.53/Del/2020 Arising In ITA No.51/Del/2017 Asstt. Year: 2012-13 The ACIT, Central Circle -25, New Delhi Vs Smt Rani Kapoor, Legal Heir of late Sh. Surinder Kapur, No. 11, The Greens, Rajokari, New Delhi 110038 (ASSESSEE) (RESPONDENT) PAN No. AHHPK 9839 P Assessee by : Mr. Abdullah Mustaqueem, Adv. Revenue by : Sh. Vivek Vardhan, Sr. DR Date of Hearing: 12.01.2024 Date of Pronouncement: 24.01.2024 ORDER Per Dr. B. R. R. Kumar:- This Miscellaneous Application has been filed by the Revenue arising out of the order in ITA No.51/Del/2017. 2. Both the parties fairly accepted that the case falls under exceptional clauses of the CBDT Circular No. 17/2019. Owing to undisclosed foreign bank account, hence the case is being recalled for hearing on 13.02.2024, no separate notice would be issued. Both the parties informed in the open court. MA No. 53/Del/2020 Rani Kapoor legal heir of late sh. Surinder Kapur 2 3. In the result, the miscellaneous application of the Revenue is allowed. Order Pronounced in the Open Court on 24/01/2024. Sd/- Sd/- (C.N Prasad) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 24/01/2024 *NV, Sr. PS* Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, DELHI Date 1. Draft Dictated on computer 12.01.2024 2. Draft placed before the author 15.01.2024 3. Draft placed before the other Member .01.2024 4. Approved Draft comes to the Sr.PS/PS .01.2024 5. Order uploaded on .01.2024 6. File sent to the Bench Clerk .01.2024 7. Date on which file goes to the Head Clerk. 8. Date on which file goes to the AR 9. Date of dispatch of Order.