Late Badrinarayan Rathi, Hyd, Hyderabad V. Addl.CIT, Range-5, Hyd, Hyderabad

ITA 1427/HYD/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6458 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 13-06-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 23-12-2015
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A (SMC), HYDERABAD BEFORE SHRI J. SUDHAKARA REDDY, ACCOUNTANT MEMBER I.T.A. NO. 1427/HYD/2015 ASSESSMENT YEAR: 2008-09 LATE BADRINARAYAN RATHI, BY L.R. SRI GOVIND N. RATHI, HYDERABAD [PAN: AAWPR9890K] VS THE ADDL. COMMISSIONER OF INCOME TAX, RANGE-5, HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI A.V. RAGHURAM, AR FOR REVENUE : SHRI M. SITARAM DR DATE OF HEARING : 13-06-2016 DATE OF PRONOUNCEMENT : 14-06-2016 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-4, HYDERABAD, DATED 06-11-2015 FOR THE AY. 2008-09. 2. AFTER HEARING THE RIVAL CONTENTIONS, I FIND THAT SHRI BADRINARAYAN RATHI, THE ASSESSEE DIED ON 10-01-2013. THIS FACT WAS BROUGHT TO THE NOTICE OF THE CIT(A)-4, HYDERABAD B Y WAY OF LETTER DT. 06-05-2015. BASED ON THIS ADJOURNMENT LETTER, THE LD. CIT(A) ADJOURNED THE MATTER TO 25-05-2015. THEREAFTER , I FIND THAT THE LD. CIT(A) HAS PASSED THE ORDER ON A DECEASED PERSON BADRINARAYAN RATHI WITHOUT BRINGING THE LEGAL HEIRS O N RECORD. I.T.A. NO. 1427/HYD/2015 :- 2 -: 3. IT IS WELL SETTLED LAW THAT THE ORDER PASSED ON A DECE ASED PERSON IS NULL AND VOID. THEREFORE, THE ORDER OF TH E LD. CIT(A) IS NULL AND VOID. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH JUNE, 2016 SD/- (J. SUDHAKARA REDDY) ACCOUNTANT MEMB ER HYDERABAD, DATED 14 TH JUNE, 2016 TNMM COPY TO : 1. LATE BADRINARAYAN RATHI, BY L.R. SRI GOVIND N. RA THI, 4-5-173, SULTAN BAZAR, HYDERABAD. C/O. K. VASANT KUMAR, A.V. RAGHU RAM, P. VINOD, ADVOCATES, 610, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD. 2. THE ADDL. COMMISSIONER OF INCOME TAX, RANGE-5, HYDERABAD. 3. CIT(APPEALS)-4, HYDERABAD. 4. THE PR. CIT-4, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.