Lt Sriniwas Joshi, Ranchi V. ACIT, Ranchi

ITA 134/RAN/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8830 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 23-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY PRASAD LD
• Assessee Lawyers: DEVESH PODDAR LD
• Section: 40A(3); 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO. 134/RAN/16 A.Y 2008-09 LT. SRINIWAS JOSHI PAN: AAVPJ 1437H L/H SMT. SITA DEVI JOSHI V S A.C.I.T, CIR-3, RANCHI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI DEVESH PODDAR, LD.AR RESPONDENT BY : SHRI SANJAY PRASAD, LD.DR DATE OF HEARING : 21-02-2018 DATE OF PRONOUNCEMENT : 28-02-2018 O R D E R PER BENCH : THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 11-02- 2016 PASSED BY THE LD. CIT(A), RANCHI, JHARKHAND F OR THE A.Y 2008- 09. 2. THE LD.AR SUBMITS THAT LT. SRINIWAS JOSHI, THE ASSESSEE HEREIN, DIED ON 22-02-08 AND THE SAME WAS INFORMED TO THE A O DURING THE COURSE OF ASSESSMENT PROCEEDINGS. INSPITE OF WHICH, THE AO COMPLETED THE ASSESSMENT AND PASSED ASSESSMENT ORDER AGAINST DEAD PERSON VIDE HIS ORDER DT. 24-12-2010 PASSED U/S. 143(3) OF THE ACT AT RS.27,48,820/- BY MAKING THE FOLLOWING ADDITIONS:- 2 ITA NO. 134/RAN/16 LT. SRINIWAS JOSHI L/H SMT. SITA DEVI JOSHI A. RS.40,47,545/- U/S. 40A(3) OF THE ACT B. RS.25,531.70 UNDER THE HEAD TRA VELLING & CONVEYANCE C. RS.6,62,159/- UNDER THE HEAD SHOR TAGE & DEMURRAGE 3. HE SUBMITS THAT SUCH ASSESSMENT AGAINST A DEAD PERSON IS NOT MAINTAINABLE AND ALSO THE SAME IS INVALID. IN S UPPORT OF THE CONTENTION, THE LD. AR OF THE ASSESSEE PLACED RELIA NCE ON AN ORDER DT. 28-02-2017, ITA NO. 82/RAN/2015 FOR THE A.Y 200 5-06 OF THE ITAT RANCHI, IN ASSESSEES OWN CASE, COPY OF THE SA ME IS ON RECORD AND REFERRED TO PARA 5 OF THE SAID ORDER. IN VIEW O F ABOVE, HE PRAYED TO DISMISS AND ANNUL THE ASSESSMENT ORDER PA SSED AGAINST DEAD PERSON U/S. 143(3) OF THE ACT DT. 24-12-2010. 4. ON THE OTHER HAND, THE LD. DR DID NOT CONTRO VERT THE SAME. 5. HEARD THE RIVAL SUBMISSIONS OF BOTH THE PAR TIES AND PERUSED THE RECORD. WE FIND THAT THE TRIBUNAL IN ASSESSEES OWN CASE SUPRA, FOR THE A.Y 2005-06 VIDE ORDER DT. 28-02-2017 CANCE LLED THE REASSESSMENT ORDER PASSED THEREIN ON THE GROUND THA T THE ASSESSMENT ON A DEAD PERSON IS NOT MAINTAINABLE AND FOLLOWING THE SAME, WE SET ASIDE THE IMPUGNED ORDER OF THE CIT-A AND CANCEL THE ASSESSMENT ORDER DT. 24-12-2010 PASSED BY THE AO A ND IT IS NOT MAINTAINABLE IN THE EYE OF LAW. THE GROUNDS RAISED BY THE ASSESSEE ARE DISMISSED AS THERE REQUIRES NO ADJUDICATION. 3 ITA NO. 134/RAN/16 LT. SRINIWAS JOSHI L/H SMT. SITA DEVI JOSHI 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 /2/2018 SD/- SD/- J. SUDHAKAR REDDY S. S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER RANCHI , DATED 28 / 02/2018 *PP, SR. P.S. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT LT. SRINIWAS JOSHI THROUGH L/H SMT. SITA DEVI JOSHI , ADARSH MARKET, UPPER BAZAR, RANCHI-834001. 2. THE RESPONDENT- THE ASSTT. COMMISSIONER OF INCO ME TAX, CIR-3, RANCHI. 3. THE CIT(A) CONCERNED 4. CIT , CONCERNED 5. DR, ITAT, RANCHI 6. GUARD FILE. BY ORDER, //TRUE COPY// SR.PS, ITAT, RANCHI