S KUMAR PROP. M/S S.KUMAR & CO. vs. INCOME TAX OFFICER WARD 26(1)

ITA-537/2019HC Delhi2020:DHC:390825 November 20202 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to dispose of the appeals as withdrawn. The court granted the appellants liberty to avail benefits under the "Vivad se Vishwas" amnesty scheme. The appeals were disposed of with this liberty. No specific findings were made on the merits of the appeals, as they were withdrawn. The operative direction was to dispose of the appeals with the granted liberty.

What were the facts?

Three appeals were filed before the Delhi High Court. ITA 537/2019 was filed by S. Kumar Prop. M/s S. Kumar & Co. against the Income Tax Officer, Ward 26(1). ITA 538/2019 and ITA 539/2019 were filed by Smt Kuldeep Kaur Kohli, as legal heir of late Sh. Gurdeep Singh Kohli, against the Income Tax Officer, Ward 26(2). The appeals were heard by way of video conferencing. The specific assessment years and the nature of the orders under challenge are not explicitly detailed in the provided text, nor are the amounts in dispute.

What were the issues?

The primary issue was whether the appeals should be withdrawn by the appellants. The appellants' counsel expressed a wish to withdraw the present appeals. The appellants sought liberty to avail benefits under the amnesty scheme, "Vivad se Vishwas". The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

$~A-1, 2 & 3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 537/2019 & CM APPL. 25114/2019 S KUMAR PROP. M/S S.KUMAR & CO. Appellant Through: Mr. Piyush Kaushik, Advocate. versus INCOME TAX OFFICER WARD 26(1) Respondent Through: Mr. Zoheb Hossain Sr. Standing Counsel with Ms. Naincy Jain, Advocate. WITH + ITA 538/2019 & CM APPL. 25115/2019 SMT KULDEEP KAUR KOHLI AS LEGAL HEIR OF LATE SH. GURDEEP SINGH KOHLI Appellant Through: Mr. Piyush Kaushik, Advocate. versus INCOME TAX OFFICER, WARD 26(2) Respondent Through: Mr. Zoheb Hossain Sr. Standing Counsel with Ms. Naincy Jain, Advocate. WITH + ITA 539/2019 & CM APPL. 25116/2019 SMT KULDEEP KAUR KOHLI Appellant Through: Mr. Piyush Kaushik, Advocate. versus 2020:DHC:3908-DB

INCOME TAX OFFICER, WARD 26(2) Respondent Through: Mr. Zoheb Hossain Sr. Standing Counsel with Ms. Naincy Jain, Advocate. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA ORDER % 25.11.2020 The appeals have been heard by way of video conferencing. Learned counsel for the Appellants wishes to withdraw the present appeals with liberty to avail benefits under the amnesty scheme being "Vivad se Vishwas". With the aforesaid liberty, the present appeals stand disposed of. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail. ANMOHAN, J SANJEEV NARU NOVEMBER 25, 2020 nk 2020:DHC:3908-DB

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