Harsh Kochar v. Commissioner of Income-tax, Central, Patna & Anr
[Citation -2021-LL-0408-7]

Citation 2021-LL-0408-7
Appellant Name Harsh Kochar
Respondent Name Commissioner of Income-tax, Central, Patna & Anr.
Relevant Act Income-tax
Date of Order 08/04/2021
Judgment View Judgment
Keyword Tags delay in filing application • condonation of delay • vivad se vishwas scheme

1 ITEM NO.1 In Court 2(Video Conferencing) SECTION XVI SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No.26714/2016 SHRI HARSH KOCHAR, BHARAT ICE FACTORY, Petitioner(s) KARBIGAHIA, PATNA VERSUS COMMISSIONER OF INCOME TAX, CENTRAL, PATNA & ANR. Respondent(s) (IA No. 28296/2021 APPLICATION FOR SUBSTITUTION, IA No.36390/2021 CONDONATION OF DELAY IN FILING SUBSTITUTION APPLN., IA No.36385/2021 SETTING ASIDE ABATEMENT & IA No. 28304/2021 WITHDRAWAL OF CASE / APPLICATION) Date : 08 04 2021 This matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIRUDDHA BOSE [IN CHAMBER] For Petitioner(s) Ms. Kavita Jha, AOR Mr. Anant Mann, Adv. For Respondent(s) Mr. Vikas Bansal, Adv. Mrs. Anil Katiyar, AOR UPON hearing counsel Court made following ORDER Court is convened through Video Conferencing. Interlocutory Application No.28304 of 2021 has been taken out by primarily praying for withdrawal of Special Leave Petition. grounds for such withdrawal is that petitioner has approached designated authority for settling dispute under Vivad Se Vishwas Act, 2020. Signature Not Verified Digitally signed by Vishal Anand Date: 2021.04.09 original petitioner in this proceeding was Shri Harish 17:08:10 IST Reason: Kochar. I find from I.A. No.28296 of 2021 that he had passed away on 8th December, 2016. He is survived by his wife (Smt. Rita Kochar), daughters (Jyotsna Kochar and Upasna Kochar) and son 2 Shivam Kochar. They want to be brought on record as legal representatives of deceased petitioner. There is delay of 1448 days in bringing said application and also application for setting aside abatement. This application has been registered as I.A. No.36385 of 2021. I.A. No.36390 of 2021 is for condonation of delay in filing application for setting aside abatement. Having regard to fact that prayer is being made for withdrawal of Special Leave Petition, I condone delay in filing application for setting aside abatement and also allow application for substitution of legal heirs of deceased petitioner. Let formal alteration of records be made in due course. Special Leave Petition shall stand dismissed as withdrawn. (VISHAL ANAND) (RAJ RANI NEGI) ASTT. REGISTRAR cum PS DY. REGISTRAR Harsh Kochar v. Commissioner of Income-tax, Central, Patna & Anr
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