ITO, Jamshepur V. Ram Babu, Jamshepur

CO 20/RAN/2012

• Counselvise Citation: [2015] 123 COUNSELVISE.COM (IT) 1545 (ITAT-RANCHI)
• Duration Of Justice: 3 year(s) 3 month(s) 5 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 29-10-2015
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 24-07-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R R MITTAL
• Assessee Lawyers: CHOUDHARY ORAON

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL: CIRCUIT BENCH : RANCHI [BEFORE HONBLE S/SHRI N. S. SAINI, AM AND GEORGE M ATHAN, JM] ITA NO. 40/RAN/2012 ASSESSMENT YEAR: 2005-06 LATE RAM BABU C/O MALTI DEVI E-242,A.BLOCK, SONARI JAMSHEDPUR-831011 PAN NO. AAAPR4733P VS ASSISTANT COMMISSIONER OF INCOME-TAX,CIRCLE- 2,JAMSHEDPUR (APPELLANT) (RESPONDENT) ITA NO. 77 & C.O./RAN/2012 ASSESSMENT YEAR: 2005-06 ASSISTANT COMMISSIONER OF INCOME-TAX,CIRCLE- 2,JAMSHEDPUR VS LATE RAM BABU C/O MALTI DEVI E-242,A.BLOCK, SONARI JAMSHEDPUR-831011 PAN NO. AAAPR4733P (APPELLANT) (RESPONDENT) APPELLANT BY SHRI R .R. MITTAL, FCA RESPONDENT BY SHRI CHOUDHARY ORAON , DR DATE OF HEARING: 29-10-2015 DATE OF PRONOUNCEMENT: 29-10-2015 2 O R D E R PER GEORGE MATHAN, JM: ITA NO.40 OF 2012 IS AN APPEAL FILED BY THE ASSESSE E. ITA NO.77 OF 2012 IS AN APPEAL FILED BY REVENUE AND CO 20 OF 2012 CROSS OBJ ECTION FILED BY THE REVENUE IN THE ASSESSEES APPEAL IN ITA.40/RAN/2012. 2. SHRI CHOUDHARY ORAON, DR REPRESENTED ON BEHALF O F THE REVENUE AND SHRI R.R.MITTAL, FCA REPRESENTED ON BEHALF OF THE ASSESS EE. 3. AT THE TIME OF HEARING IT WAS SUBMITTED BY THE L EARNED AR THAT THE ASSESSEE SHRI RAM BABU EXPIRED ON 23.11.2010. IT WAS A SUBMI SSION THAT THE ASSESSMENT ORDER WAS PASSED ON 31.12.2009 AND THE ORDER OF THE LEARNED CIT(A) WAS PASSED ON 31.01.2012. IT WAS A SUBMISSION THAT SMT. MALTI DEVI WAS TO BE BROUGHT ON RECORD AS A LEGAL HEIR. AT THIS POINT IT WAS INFORM ED BY THE LEARNED AR AND THE DR THAT THE ASSESSEE EXPIRED DURING THE PENDENCY OF TH E APPEAL BEFORE THE LEARNED CIT(A) AND CONSEQUENTLY THE LEGAL HEIR SHOULD HAVE BEEN BROUGHT ON RECORD BEFORE THE LEARNED CIT(A) ITSELF. THIS HAS NOT BEEN DONE. CONSEQUENTLY THE ISSUES IN THIS APPEAL HAS TO BE RESTORED TO THE FILE OF THE LEARNE D CIT(A) FOR THE PURPOSE OF BRINGING THE LEGAL HEIR ON RECORD. CONSEQUENTLY THE ISSUES IN APPEAL ARE RESTORED ON THE FILE OF CIT(A) FOR READJUDICATION AFTER BRINGIN G THE LEGAL HEIRS ON RECORD. 3. IN THE RESULT THE APPEAL OF ASSESSEE, APPEAL OF THE REVENUE AND THE CROSS OBJECTION FILED BY THE REVENUE STAND PARTLY ALLOWED FOR STATISTICAL PURPOSES. THE ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE C LOSE OF HEARING ON 29-10-2015. SD/- SD/- (N.S. SAINI) ACCOUNTANT MEMBER (GEORGE MATHAN) JUDICIAL MEMBER DATE : 29.10.15 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) - 5. THE DR, ITAT, RANCHI 6. GUARD FILE BY ORDER DATE INITIAL ORIGINAL DICTATION PAD & DRAFTS ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 29.10.15 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 29.10.15 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 29.10.15 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 29.10.15 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 29.10.15 SR.PS 6. DATE OF PRONOUNCEMENT 29.10.15 SR.PS 7. FILE SENT TO THE BENCH CLERK 29.10.15 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER