MOOL CHAND,NEW DELHI vs. ITO, NEW DELHI

PDF · subscribers
ITA 1347/DEL/2017Status: DisposedITAT Delhi03 November 2022AY 2012-133 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the appeal as no legal heirs were brought on record despite a prior direction. However, liberty was granted to the legal heirs to approach the tribunal for restoration of the appeal.

What were the facts?

The assessee's counsel informed the tribunal that the assessee had expired. The tribunal directed the counsel to bring the legal heirs on record, but no steps were taken. Consequently, the appeal could not be proceeded with.

What were the issues?

Whether the appeal can be proceeded with when the assessee has expired and legal heirs are not brought on record. The validity of additions made under Section 68 and on account of AIR information were also grounds raised.

Which sections of the Income-tax Act were involved?

Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E”: NEW DELHI

Before: SHRI NARENDRA KUMAR BILLAIYA & SHRI KUL BHARAT

For Respondent: Ms. Sarita Kumar, CIT DR
Hearing: 03.11.2022

This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-19, New Delhi, dated 13.12.2016, raising following grounds of appeal, pertaining to the assessment year 2012-13.

“1. That the assessment order passed by the Ld. AO deserves to be quashed since the same was: a) Passed without following the Principles of Natural Justice and without giving proper opportunity; and b) Passed without providing the documents collected at the back of the assessee despite the requests made by the assessee; and (c) Passed without application of mind and with biasness 2. That the CIT(Appeals) was not justified in adjudicating Ground No. 1 (Legal Ground) in casual manner.

3. That both the lower authorities were not justified in law as well as on facts in making and sustaining the addition of Rs. 1,10,21,000/- u/s 68 of the Income Tax Act, 1961.

4. That both the lower authorities were not justified in law as well as on facts in making and sustaining the addition of Rs. 3,40,188/- on account of AIR information. 5. That the appellant craves leave to add, amend, alter or withdraw any ground of appeal at the time of hearing with the permission of the Hon’ble ITAT, Delhi Bench.”

2.

The Tribunal vide order-sheet entry dated 01.12.2021 has observed as under:

“Ld. Counsel for the Assessee has submitted that Assessee has expired. Ld. Counsel is directed to file amended Form 236 and bring legal heirs on record. Hearing is adjourned to 08.02.2022. Both parties informed.”

3.

However, neither any steps have been taken nor any request seeking time for bringing legal heirs on record is made. In the absence of such request we do not see any reason to keep this appeal pending. Hence, the appeal is hereby dismissed. However liberty is granted for approaching the Tribunal for restoration of appeal by legal heirs.

Grounds raised in this appeal are dismissed.

4.

Appeal of the assessee is dismissed.

Order pronounced in open court during the course of hearing on 3rd November, 2022.

More judgments on Section 68

All 29,931 judgments and leading authorities on Section 68 →

Recent GST High Court judgments

Search GST case law →