P K Sharma v. Acit, Central Circle-17, New Delhi

$~42 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 803/2018 P K SHARMA ..... Appellant Through:

Mr. P. Roy Chaudhuri and Mr. Mohan Kumar Khullar, Advocates.

versus ACIT, CENTRAL CIRCLE-17, NEW DELHI ..... Respondents Through:

Mr. Zoheb Hossain, Senior Standing Counsel.

CORAM:

JUSTICE S.MURALIDHAR JUSTICE SANJEEV NARULA

O R D E R

% 26.10.2018

1. This appeal by the Assessee is directed against the order dated 9th January, 2018, passed by the Income Tax Appellate Tribunal, Bench 'D' New Delhi (ITAT) in IT (SS) No.410/Del/2004 for the block period 1st April 1987 to 8th May 1997.

2. The principal question urged for consideration is whether the ITAT was justified in remanding the issue concerning the addition of Rs.21,98,33,603/- to the CIT (Appeals) for fresh adjudication?

3. Having heard learned counsel for the Appellant Assessee, and having

examined the orders in appeal, the Court is not inclined to interfere since, in its considered view, no substantial question of law arises.

4. Nevertheless, it would be open to the legal representatives of the Appellant Assessee, who is stated to have expired, to make a request to the CIT (A) to expedite the proceedings. If such a request is made, the CIT (A) will endeavour to dispose of the matter within three months.

5. The appeal is dismissed with the above observations. S.MURALIDHAR, J.

SANJEEV NARULA, J.

OCTOBER 26, 2018 nk