DCIT 13(3), MUMBAI V. HIMATLAL DADIA, MUMBAI

ITA 1337/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 9226 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 27-01-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 27-02-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KESHAV SAXENA
• Assessee Lawyers: KETAN L VAJANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H, MUMBAI. BEFORE SHRI SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMB ER AND SMT. ASHA VIJAYRAGHAVAN, JUDICIAL MEMBER. I.T.A. NO. 13 37/MUM/2009 ASSESSMENT YEAR : 2005-06. DY. COMMISSIONER OF INCOME TAX, SHRI HIMA TLAL DADIA, 13(3), MUMBAI. VS. 304, SUJATA CHAMBERS, 1/3, ABHEYCHAND GANDHI MARG, OFF. NARSI NATHA STREET, MASJID (WEST), MUMBAI-400 009 PAN : AACPD 1484B APPELLANT RESPONDENT APPELLANT BY : SHRI KESHAV SAXENA. RESPONDENT BY : SHRI KETAN L. VAJANI. O R D E R PER J. SUDHAKAR REDDY, A.M. THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED A GAINST THE ORDER OF THE CIT(APPEALS)-XIII, MUMBAI DATED 10-12- 2008 FOR ASSESSMENT YEAR 2005-06. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT HIMATLAL H. DADIA EXPIRED ON 21-11-2008. THE CIT(APPEALS)-XIII, MUMBAI HAD PASSED AN ORDER ON 10-12-2008 ON A DEAD PERSON AS T HE LEGAL HEIRS WERE NOT BROUGHT ON RECORD. THUS WE CANNOT UPHOLD SUCH A N ORDER PASSED BY THE CIT(APPEALS) ON A DEAD PERSON. THUS WE CANCEL T HE ORDER DATED 10- 12-2008 AS IT IS INVALID IN LAW. THE CIT(APPEALS)-X III, MUMBAI SHALL ENSURE THAT THE LEGAL HEIRS ARE BROUGHT ON RECORD A ND THEN DISPOSE OF THE CASE ON MERITS AFTER GIVING ADEQUATE OPPORTUNITY TO THE LEGAL HEIRS. 2 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 28 TH DAY OF JANUARY, 2010. SD/- SD/- (ASHA VIJAYRAGHAVAN) (J. SUDHAKAR REDDY) JUDICIAL MEMBER. ACCOUNTANT MEMBER. MUMBAI, DATED : 28 TH JANUARY, 2010. WAKODE COPY FORWARDED TO : 1. APPELLANT. 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, H-BENCH. (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, MUMBAI BENCHES