DILIP KUMAR BANERJEE,JAMSHEDPUR V. ACIT, CIRCLE-1(1), JAMSHEDPUR

ITA 245/RAN/2019

AI Insights

This case involves an appeal by Dilip Kumar Banerjee against an order from the Commissioner of Income Tax (Appeals), Jamshedpur, concerning the Assessment Year 2015-16. The appeal was dismissed by the Income Tax Appellate Tribunal, Ranchi Bench, due to the death of the assessee and his son, and the daughters' residence in the USA, which complicated the legal representation. The Department had submitted a report confirming the deaths and the daughters' current residence, leading to the dismissal of the appeal as infructuous.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 32629 (ITAT-RANCHI)
• Duration Of Justice: 5 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Next Hearing Date: 19-12-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 01-08-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH,RANCHI Shri Partha Sarathi Chaudhury, Judicial Member Shri Prabhash Shankar, Accountant Member I.T.A. No. 245/RAN/2019 Assessment Year: 2015-16 Dilip Kumar Banerjee, S/1, 143, Aambagan, Sakchi, Jamshedpur - 831001 [PAN: ABKPB4465H] .....................…...…………….... Appellant vs. Assistant Commissioner of Income Tax, Circle - 1(1), Jamshedpur Office of the Asstt. Commissioner of Income Tax, Circle 1(1), 47 Circuit House Area, Jamshedpur - 831001 .....….............................Respondent Appearances by: Assessee represented by : None Department represented by : Smt. Rinku Singh, CIT-DR Date of concluding the hearing : 16.10.2024 Date of pronouncing the order : 16.10.2024 ORDER Per Bench: This appeal preferred by the assessee emanates from the order of Ld. Commissioner of Income Tax (Appeals), Jamshedpur (in short 'the Ld. CIT(A) dated 22.03.2019 passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as the \"Act\") for Assessment Year 2015-16 as per the grounds of appeal on record. 2. At the time of hearing, none appeared for the assessee. The Ld. CIT- DR submitted that this case has been going on for couple of months together and the fact of the matter is that the assessee has expired. Thereafter, Bench had directed to the Department to bring on record the legal heir of the assessee. In this regard, the Ld. DR had submitted a report dated 22.08.2023 written by the DCIT- Circle -1, Jamshedpur wherein it has been mentioned that as per the information gathered during enquiry, the I.T.A. No.245/RAN/2019 Dilip Kumar Banerjee 2 assessee has died, his son has also died and his two daughters at present are residing in USA. 3. We have given thoughtful consideration to the facts and circumstances in this case. That as evident from the letter of the Department the assessee has expired and even his son has also expired. The assessee's daughter are residing at present in USA which is outside the territorial jurisdiction of the Act. The relevant letter of the Department is extracted as follows: \"Sub: Providing the details of legal heir and death certificate of the assessee in the case of Shri Dilip Kumar Banerjee (PAN- ABKPB4465H) for the A.Y. 2015- 16 in ITA No. 245/RAN/2019-reg. Ref: Your letter No. F.No. CIT(DR)/ITAT/Misc/PAT/2023-24/445 dtd 16-08-23 Kindly refer to the above. This office has received your letter F No. CIT(DR)/ITAT/Misc/PAT/2023-24/445 dated: 16.08.2023 through mail in which it is mentioned to provide the details of legal heir and the death certificate of DILIP KUMAR BANERJEE A.Y. 2015- 16, (PAN: ABKPB4465H). However, nothing has been found available in this matter in the ITBA system. It is found from the system that the assessee has filed his last ITR for the Asst. Year 2021-22 on Inspector posted with this charge has been deputed to make an enquiry in this matter. He, however, reported that as per information gathered during enquiry, the assessee has died, his son has also died and his two daughters at present residing in USA. He also reported that due to above mentioned situation he could not able to collect the death certificate of the assessee. Copy of Inspector report is enclosed. The Inspector is further deputed to collect the information & documents trying another avenues. Same will be forwarded to you as soon as it will be collected by the Inspector.\" 4. In the facts and circumstances, there is no plausible person, having legal jurisdiction to take up the case of the assessee before this Bench. In view thereof, we dismiss the appeal of the assessee as infructuous with the clause that if within the limitation prescribed by the Act if any legal heir emerges with suitable legal validation showing the relation to the assessee, or for that matter if the daughter of the deceased assessee within the prescribed time files for restoration of this appeal then that will be permitted as per the above terms, the appeal is dismissed. I.T.A. No.245/RAN/2019 Dilip Kumar Banerjee 3 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 16/10/2024. Sd/- Sd/- [Prabhash Shankar] [Partha Sarathi Chaudhury] Accountant Member Judicial Member Dated: 16.10.2024. AK, PS (on tour) Copy of the order forwarded to: 1. Dilip Kumar Banerjee 2. Assistant Commissioner of Income Tax, Circle - 1(1), Jamshedpur 3. CIT(A) 4. Pr. CIT, Jamshedpur 5. CIT(DR) 6. Guard File //True copy// BY ORDER, (Senior Private Secretary) (On Tour), ITAT, Ranchi "