SHRI HARBHAJAN SINGH CHADHA,MORADABAD V. DCIT, NEW DELHI

ITA 4894/DEL/2016

AI Insights

The case involves an appeal by Smt. Jasbir Kaur, the legal heir of Lt. Shri Harbhajan Singh Chadha, against the order of the Deputy Commissioner of Income Tax, Central Circle-29, New Delhi. The appeal was initially filed concerning the assessment year 2010-11, focusing on a jurisdictional issue. However, the assessee's counsel later informed the tribunal that the appeal was to be withdrawn as the Department had not contested the merits of the case, which had been decided in favor of the assessee by the CIT(A). The tribunal, after hearing both parties and considering the circumstances, allowed the withdrawal of the appeal.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 31788 (ITAT-DELHI)
• Duration Of Justice: 8 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 25-11-2024
• Assessment Year: 2010-2011
• Appeal Filed On: 12-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DAYAINDER SINGH SIDHU
• Assessee Lawyers: SALIL KAPOOR; ANANYA KAPOOR

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH- - - -C C C C : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE BEFORE BEFORE BEFORE SHRI MAHAVIR SINGH SHRI MAHAVIR SINGH SHRI MAHAVIR SINGH SHRI MAHAVIR SINGH, , , , VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA No ITA No ITA No ITA No.4894 .4894 .4894 .4894/Del/2 /Del/2 /Del/2 /Del/2016 016 016 016 Assessment Y Assessment Y Assessment Y Assessment Year : 20 ear : 20 ear : 20 ear : 201 1 1 10 0 0 0- - - -11 11 11 11 Smt. Jasbir Kaur, Smt. Jasbir Kaur, Smt. Jasbir Kaur, Smt. Jasbir Kaur, (Legal Heir of Lt. Shri (Legal Heir of Lt. Shri (Legal Heir of Lt. Shri (Legal Heir of Lt. Shri Harbhajan Si Harbhajan Si Harbhajan Si Harbhajan Singh Chadha), ngh Chadha), ngh Chadha), ngh Chadha), 455, Civil Lines, Avas Vikas, 455, Civil Lines, Avas Vikas, 455, Civil Lines, Avas Vikas, 455, Civil Lines, Avas Vikas, Moradabad Moradabad Moradabad Moradabad – – – – 244 001. 244 001. 244 001. 244 001. PAN : ACKPC9645F. PAN : ACKPC9645F. PAN : ACKPC9645F. PAN : ACKPC9645F. Vs. Vs. Vs. Vs. Deputy Commissioner of Deputy Commissioner of Deputy Commissioner of Deputy Commissioner of Income Tax, Income Tax, Income Tax, Income Tax, Central Circle Central Circle Central Circle Central Circle- - - -29, 29, 29, 29, New Delhi. New Delhi. New Delhi. New Delhi. (Appellant) (Respondent) Appellant by : Shri Salil Kapoor, Ms. Ananya Kapoor and Shri Tarun Chanana, Advocates. Respondent by : Shri Dayainder Singh Sidhu, CIT-DR. Date of hearing : 25 25 25 25.1 .1 .1 .11 1 1 1.2024 .2024 .2024 .2024 Date of pronouncement : 25 25 25 25.11 .11 .11 .11. . . .2024 2024 2024 2024 ORDER ORDER ORDER ORDER Per Mahavir Singh Per Mahavir Singh Per Mahavir Singh Per Mahavir Singh, Vice , Vice , Vice , Vice President President President President : : : : This appeal by the assessee is arising out of the order of learned Commissioner of Income-tax (Appeals)-30, New Delhi dated 15th June, 2016 for the assessment year 2010-11. 2. At the outset, learned counsel for the assessee stated that the assessee wants to withdraw this appeal for the reason that the CIT(A) has already allowed the appeal of the assessee on merits. He submitted that the assessee has challenged this order of learned CIT(A) only on jurisdiction issue. He stated that he has come to know from the Department that the Department has not challenged the order of learned CIT(A) on merits. Hence, he wants to withdraw the present appeal. 3. On query from the Bench, learned CIT-DR has not raised any objection for withdrawal of the appeal. ITA No.4894/Del/2016 2 4. After hearing both the sides and going through the facts and circumstances of the case, we are of the view that there is no reason for keeping this appeal alive as assessee wants to withdraw the same. Hence, the appeal is treated as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was pronounced in the open Court on 25th November, 2024. Sd/- Sd/- ( ( ( (NAVEEN CHANDRA NAVEEN CHANDRA NAVEEN CHANDRA NAVEEN CHANDRA) ) ) ) (MAHAVIR SINGH (MAHAVIR SINGH (MAHAVIR SINGH (MAHAVIR SINGH) ) ) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. Copy forwarded to: - 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar "