YUVRAAJ VIVEK BUDHWANI(LEGAL REPRESENTATIVE OF LATE VIVEK BUDHWANI),MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE, DELHI
| आयकर अपीलीय अिधकरण ायपीठ, मुंबई |
IN THE INCOME TAX APPELLATE TRIBUNAL
“G” BENCH, MUMBAI
BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT
&
SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER
I.T.A. No. 5857 & 5962/Mum/2024
Assessment Years: 2013-14 & 2016-17
Yuvraaj Vivek Budhwani
(Legal Representative of Late Vivek Budhwani)
B/403-404, Silver Beach Apartment
A.B. Nair Road
Juhu, Opp. Juhu Post Officer
Mumbai - 400049
[PAN: FCMPB5510D]
Vs
National Faceless Appeal
Centre
अपीलाथ/ (Appellant)
यथ/ (Respondent)
Assessee by :
Ms. Varsha Valendra, A/R
Revenue by :
Shri Bhangepatil Pushkaraj Ramesh, Sr. A/R
सुनवाई की तारीख/Date of Hearing : 11/03/2025
घोषणा की तारीख /Date of Pronouncement: 11/03/2025
आदेश/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
I.T.A. No. 5857 & 5962/Mum/2024, are two separate appeals by the assessee preferred against two separate orders of the NFAC,
Delhi [hereinafter “the ld. CIT(A)”], pertaining to AY 2013-14 and 2016-17. 2. The peculiar facts of the case are that the Chartered Accountant of the assessee filed the appeals before the ld. CIT(A) for the assessment years under consideration twice. First under the PAN No. of Late Vivek
Budhwani, AABPB0068J and the second under the PAN of Yuvraj
Budhwani, legal heir of Late Vivek Budhwani being PAN No.
FCMPB5510D.
I.T.A. No. 5857 & 5962/Mum/2024
2
The assessment orders are framed with the PAN of Late Vivek Budhwani. We find that the disputed tax under the PAN No. AABPB0068J pertaining to Late Vivek Budhwani, has been settled under the Direct tax Vivad Se Vishwas Scheme, 2024. Form No. 4 is available on record. 4. The present appeals are under the PAN of legal heir Yuvraj Budhwani, FCMPB5510D. Since the tax dispute of the deceased Vivek Budhwani whose legal heir is Yuvraj Budhwani, is settled under the Direct tax Vivad Se Vishwas Scheme, 2024, we are of the considered view that the present set of duplicate appeals under the PAN of legal heir should become infructuous as no tax liability remains. The AO is directed to note the peculiar facts of the case. 5. In the result, both the appeals are dismissed as infructuous. Order pronounced in the Court on 11th March, 2025 at Mumbai. (SAKTIJIT DEY)
(NARENDRA KUMAR BILLAIYA)
VICE-PRESIDENT
ACCOUNTANT MEMBER
Mumbai, Dated 11/03/2025
*SC SrPs
*SC SrPs
*SC SrPs
*SC SrPs
आदेश की ितिलिप अेिषत /Copy of the Order forwarded to :
अपीलाथ / The Appellant 2. थ / The Respondent 3. संबंिधतआयकरआयु" / Concerned Pr. CIT 4. आयकरआयु" ) अपील ( / The CIT(A)- 5. िवभागीय ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड& फाई/ Guard file.
आदेशानुसार/ BY ORDER