LATE SMT. KAMLADEVI SHIVDAS DAGA, MUMBAI V. ITO WARD 24(2)(3), MUMBAI

ITA 1199/MUM/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3558 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 18-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJIV SINGH
• Section: 72

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.1199/Mum/2020 (Assessment Year : 2014-15) Shri Om Prakash Shivdas Daga L/H. of Late Smt. Kamladevi Shivdas Daga 308, ‘B’ Wing Ayushi Building J.B. Nagar, Andheri (E) Mumbai – 400059 Vs. Income Tax Officer, Ward 24(2)(3) Piramal Chambers Lalbaug, Parel Mumbai – 400 012 PAN/GIR No.ABQPD5454Q (Appellant) .. (Respondent) Assessee by Shri Ketan Vajani Revenue by Shri Rajiv Singh Date of Hearing 25/07/2022 Date of Pronouncement 25/07/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1199/Mum/2020 for A.Y.2014-15 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-36, Mumbai in appeal No.CIT(A),Mumbai-36/11450/2016-17 dated 05/12/2019 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 29/12/2016 by the ld. Income Tax Officer- 24(2)(3), Mumbai (hereinafter referred to as ld. AO). ITA No.1199/Mum/2020 Shri Omprakash Shivdas Daga 2 2. At the outset, we find that assessee had raised an additional ground stating that assessment has been framed in the name of deceased person. Accordingly, the assessee has challenged the validity of the assessment framed per se in the name of deceased person. 3. We have heard rival submissions and perused the materials available on record. We find that assessee Late Smt. Kamladevi Shivdas Daga passed away on 22/05/2015 which fact is evident from the death certificate filed in page 1 of the paper book. In fact, this death certificate was also filed before the ld. AO during the course of assessment proceedings by the ld. AR. Moreover, we find that the fact of expiry of assessee during the course of assessment proceedings and the ld. AR filing the death certificate thereon is also duly acknowledged by the ld. AO in page 1, para 1 of his assessment order. Having come to know that the assessee had died, the ld. AO proceeded to complete the assessment without impleading the legal heirs on record. Ultimately, the assessment was framed in the name of deceased person u/s.143(3) of the Act by the ld. AO. This, in our considered opinion is legally not tenable as it is the duty of the ld. AO to implead the legal heirs on record once he comes to know that assessee has died. Reliance in this regard is placed on the following decisions:- i) Decision of Hon’ble Bombay High Court in the case of Rupa Shyamsundar Dhumatkar vs. ACIT reported in 420 ITR 256(Bom) ii) Decision of Hon’ble Madras High Court in the case of Alamelu Veerappan vs. ITO reported in 256 Taxman 72 (Mad) 3.1. Hence, we have no hesitation in quashing the entire assessment framed in the hands of the deceased person. Since the fact of expiry of ITA No.1199/Mum/2020 Shri Omprakash Shivdas Daga 3 assessee is already on record before the ld. AO, the additional ground raised by the assessee before us is admitted and hereby allowed. Since, the entire assessment is quashed on technical ground, the adjudication of other grounds becomes academic in nature and they are left open. 4. In the result, appeal of the assessee is allowed. Order pronounced in open Court on 25/07/2022 Sd/- (RAHUL CHAUDHARY) Sd/- (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 25/07/2022 KARUNA, sr.ps Copy of the Order forwarded to : BY ORDER, (Sr. Private Secretary / Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy//