Sri K N Prafulla Kumar , Chamarajanagara V. The Income Tax Officer Ward-1 , Chamarajanagara

ITA 1306/BANG/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 4648 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 23-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PADMA MEENAKSHI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH C BEFORE S HRI A.K. GARODIA, ACCOUNTANT MEMBER I.T . A. NO. 1306 /BANG/20 18 (ASSESSMENT YEAR : 20 10 - 11 ) SHRI K. N. PRAFULLA KUMAR, SMT. SUJATHA (LEGAL REPRESENTATIVES OF LATE SRI R NAGENDRA SWAMY) M/ S. KAVI BASAVESHWARA AGENCIES, KUDERU MAIN ROAD, KUDERU, CHAMARAJANAGAR DISTRICT. . APPELLANT. VS. INCOME TAX OFFICER, WARD 1, CHAMARAJANAGARA. .. RESPONDENT. APPELLANT BY : SHRI NARENDRA SHARMA, ADVOCATE. R E SPONDENT BY : SMT. PADMA MEENAKSHI, JCIT (D.R) DATE OF H EARING : 10.05.2018. DATE OF P RONOUNCEMENT : 08 .06. 201 8 . O R D E R PER SHRI A.K. GARODIA, A .M . : THIS APPEAL IS FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS), MYSORE DT.28.02.2018 F OR THE ASSESSMENT YEAR 2010 - 11. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER : 2 IT A NO. 1306 /BANG/20 18 3 IT A NO. 1306 /BANG/20 18 3. IT WAS SUBMITTED BY LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE THAT THE IMPUGNED ORDER OF THE LEARNED CIT (APPEALS) IS IN THE NAME OF DECEASED - ASSESSEE ALTHOUGH IT WAS BROUGHT TO THE NOTICE OF LEARNED CI T (APPEALS) THAT THE ASSESSEE HAS ALREADY DIED AND IN THIS REGARD , ATTENTION WAS DRAWN TO PARA NO.3 OF THE ORDER OF CIT (APPEALS) WHERE IT IS NOTED BY THE LEARNED CIT (APPEALS) THAT THE LETTER DT .21.02.2018 WAS RECEIVED FROM THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE THAT THE ASSESSEE HA S DIED AND THE LEGAL HEIR S OF THE ASSESSEE SHOULD CONTINUE THE PROCEEDINGS ON BEHALF OF THE ASSESSEE. IN SPITE OF THIS, THE IMPUGNED ORDER IS PASSED BY THE LEA RNED CIT (APPEALS) IN THE NAME OF DECEASED - ASSESSEE WITHOUT BRINGING LEGAL HEIR S ON RECORD AND THEREFORE , THIS ORDER OF THE LEARNED CIT (APPEALS) SHOULD BE SET ASIDE AND THE MATTER MAY BE SENT BACK FOR FRESH DECISION AFTER BRINGING THE LEGAL HEIR S ON RECOR D. T HE LEARNED AUTHORISED REPRESENTATIVE ALSO SUBMITTED THAT B EFORE THIS TRIBUNAL, THIS APPEAL IS FILED BY THE LEGAL HEIR S OF THE ASSESSEE I.E. SRI K.N. P RAFULLA KUMAR AND SMT. SUJATA. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE SUPPORTED THE ORD ER OF LEARNED CIT (APPEALS). 5. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. I FIND THAT THE ISSUE IS DE CIDED IN PARA 3 OF THE CIT (APPEALS) ORDER WHICH IS REPRODUCED BELOW FOR READY REFERENCE : 4 IT A NO. 1306 /BANG/20 18 6. FROM THE ABOVE PARA OF THE ORDER OF CIT (A) , IT IS SEEN THAT THIS FACT WAS VERY MUCH IN THE NOTICE OF THE CIT (A) THAT THE ASSESSEE HAS EXPIRED BUT IN SPITE OF THIS FACT , THE IMPUGNED ORDER WAS PASSED IN THE NAME OF ASSESSEE - DECEASED & THEREFORE , THE IMPUGNED ORDER OF CIT (APPEALS) IS TO BE SET ASID E. I SET ASIDE THE ORDER OF THE LEARNED CIT (APPEALS) AND RESTORE THE MATTER TO THE FILE OF LEARNED CIT (APPEALS) FOR FRESH DECISION AFTER BRINGING THE LEGAL HEIRS ON RECORD AND AFTER PROVIDING AN OPPORTUNITY OF BEING HEARD TO BOTH SIDES. IN VIEW OF THI S DECISION, NO ADJUDICATION ON MERIT IS CALLED FOR AT THE PRESENT THIS STAGE . 5 IT A NO. 1306 /BANG/20 18 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 8TH DAY OF JUNE, 201 8 . SD/ - ( A.K. GARODIA ) ACCOUNTANT MEMBER BANGALORE, DT. 08 .06.2018. *REDDY GP COPY TO : 1 APPELLANT 4 CIT(A) 2 RESPONDENT 5 DR. ITAT, BANGALORE 3 CIT 6 GUARD FILE SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNA L BANGALORE.