Sri.S.Anilkumar, Kollam V. ITo, Kollam

ITA 125/COCH/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68956 (ITAT-COCHIN)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-08-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 07-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRIK K JOHN
• Assessee Lawyers: N S RAJAGOPAL

Judgement Text

1 ITA NO. 125/COCH/2013 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) I.T.A NO. 125/COCH/2013 (ASSESSMENT YEAR 2005-06) SHRI S ANIL KUMAR VS THE ITO, WD.3 N.S. TEXTILES, ANCHALUMOODU KOLLAM KOLLAM PAN : AFLPP0418D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.S. RAJAGOPAL RESPONDENT BY : SHRIK.K. JOHN DATE OF HEARING : 29-08-2013 DATE OF PRONOUNCEMENT : 30-08-2013 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A), TRIVANDRUM DATED 20-12-2012 AND PERTAINS TO ASSESSMENT YEAR 2005-06. 2. SHRI N.S. RAJAGOPAL, THE LD.REPRESENTATIVE FOR T HE ASSESSEE SUBMITTED THAT THE ORIGINAL ASSESSMENT WAS MADE ON THE FATHER OF THE APPELLANT, SHRI N SIVA SANKARA PILLAI. THE SAID SH RI N SIVA SANKARA PILLAI FILED AN APPEAL BEFORE THE CIT(A). DURING THE PEND ENCY OF THE APPEAL 2 ITA NO. 125/COCH/2013 BEFORE CIT(A), ACCORDING TO THE LD.REPRESENTATIVE, THE SAID SHRI N SIVA SANKARA PILLAI EXPIRED. HOWEVER, THE LEGAL HEIR WA S NOT BROUGHT ON RECORD WHEN THE APPEAL WAS PENDING BEFORE THE CIT(A). THE CIT(A) DISMISSED THE APPEAL ON MERIT. THEREFORE, THE SON OF SAID SH RI N SIVA SANKARA PILLAI FILED THE APPEAL BEFORE THIS TRIBUNAL AGAINST THE O RDER OF CIT(A). ON A QUERY FROM THE BENCH AS TO HOW COULD THE CIT(A) PAS S ORDER ON MERIT AGAINST AN ASSESSEE WHO EXPIRED DURING THE PENDENCY OF THE APPEAL WITHOUT BRINGING THE LEGAL HEIR ON RECORD, THE LD.R EPRESENTATIVE SUBMITTED THAT THE CIT(A) PASSED THE ORDER AGAINST THE DECEAS ED PERSON. 3. IT IS WELL SETTLED PRINCIPLES OF LAW THAT AN ORD ER PASSED AGAINST A DECEASED PERSON IS NULLITY IN LAW. IT IS NOT IN DI SPUTE THAT THE ASSESSEE SHRI N SIVA SANKARA PILLAI EXPIRED ON 25-10-2011. THERE FORE, THE LEGAL HEIR OF SAID SHRI N SIVA SANKARA PILLAI OUGHT TO HAVE FILED AN APPLICATION TO IMPLEAD HIMSELF / HERSELF AS APPELLANT BEFORE THE C IT(A) IN THE APPELLATE PROCEEDINGS. UNFORTUNATELY, THIS WAS NOT DONE. TH EREFORE, THE CIT(A) OUGHT TO HAVE DISMISSED THE APPEAL ON THE GROUND TH AT THE APPELLANT EXPIRED. HOWEVER, THE CIT(A) PROCEEDED TO DISPOSE OF THE APPEAL ON MERIT. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE ORDER PASSED BY THE CIT(A) IS NULLITY. THEREFORE, THE PRESENT APPE AL FILED BY THE LEGAL HEIR OF SAID SHRI N SIVA SANKARA PILLAI IS NOT MAINTAINABLE BEFORE THIS TRIBUNAL. 3 ITA NO. 125/COCH/2013 4. WE MAKE IT CLEAR THAT SINCE THE ORDER PASSED BY THE CIT(A) AGAINST A DECEASED PERSON IS NULLITY IT IS OPEN TO THE LEGAL HEIR OF SHRI N SIVA SANKARA PILLAI TO TAKE APPROPRIATE STEPS TO IMPLEAD HIM BEFORE THE CIT(A) AND CONTEST THE APPEAL BEFORE HIM IN ACCORDANCE WIT H LAW, IF HE IS SO ADVISED. 5. WITH THE ABOVE OBSERVATIONS, THE APPEAL FILED BY THE LEGAL HEIR OF SHRI N SIVA SANKARA PILLAI IS DISMISSED AS NOT MAIN TAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30 TH AUGUST, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 30 TH AUGUST, 2013 PK/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH