ACIT, CHENNAI V. S.Pattammal, CHENNAI

ITA 1456/CHNY/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96177 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2015
• Appeal Filed By: Department
• Bench Allotted: B
• Next Hearing Date: 09-09-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 15-06-2015
• Court: TRIBUNAL
• Department Lawyers: DR B NISCHAL
• Assessee Lawyers: M NARAYANAN RETD

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI . . . , . !' , # $ % [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ] ./ I.T.A.NOS.1454 TO 1459/MDS/2015 / ASSESSMENT YEARS : 2005-06 TO 2010-11 THE ASSTT. COMMISSIONER OF INCOME-TAX NON-CORPORATE CIRCLE 8 CHENNAI VS. SMT. S. PATTAMM AL PLOT NO.4., KRISHNA NAGAR 27 TH STREET MADURAVOYAL CHENNAI 600 095 [PAN ALQPP 7007 F ] ( &' / APPELLANT) ( ()&' /RESPONDENT) / APPELLANT BY : DR. B. NISCHAL, JCIT /RESPONDENT BY : SHRI M. NAR AYANAN, (RETD.ADDL CIT) / DATE OF HEARING : 09 - 09 - 2015 / DATE OF PRONOUNCEMENT : 15 - 10 - 2015 / O R D E R PER N.R.S.GANESAN, JUDICIAL MEMBER ALL THE APPEALS OF THE REVENUE ARE DIRECTED AGAIN ST THE COMMON ORDER OF THE COMMISSIONER OF INCOME-TAX (APP EALS)-9, CHENNAI, DATED 12.1.2015, AND PERTAIN TO ASSESSMENT YEARS 2005-06 TO 2010-11. 2. AT THE TIME OF HEARING, SHRI M. NARAYANAN, LD. REPR ESENTATIVE FOR THE ASSESSEE SUBMITTED THAT DURING THE PENDENC Y OF THE APPEALS BEFORE THE CIT(A), THE ASSESSEE DIED ON 11.8.2014. THE LD. ITA NOS. 1454 TO 1459/15 :- 2 -: REPRESENTATIVE HAS FILED A COPY OF THE DEATH CERTIF ICATE. THE ORDER OF THE CIT(A) IS DATED 12.1.2015 WHICH WAS PASSED AGAI NST A DEAD PERSON. EVEN THE APPEALS WERE FILED BY THE DEPARTM ENT AGAINST THE DEAD PERSON WITHOUT IMPLEADING THE LEGAL HEIR. 3. WE HEARD DR. B. NISCHAL, LD. DEPARTMENTAL REPRESENT ATIVE. THE LD. DR SUBMITTED THAT AN OPPORTUNITY MAY BE GIV EN TO THE REVENUE TO IMPLEAD LEGAL REPRESENTATIVE OF THE DECEASED AS SESSEE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITHER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. AS PER THE DEATH CERTIFICATE PRODUCED BY THE LD. REPRESENTATIVE FOR THE ASSESSEE, THE ASSESSEE DIED ON 11.8.2014. HOWEVER, THE CIT(A) PA SSED THE ORDER ON 12.1.2015 I.E AFTER THE DEATH OF THE ASSESSEE. NO ORDER PASSED BY THE AUTHORITY AGAINST A DEAD PERSON IS VALID UNDER LAW AND IT CANNOT BE ENFORCED. THE DEPARTMENT FILED APPEALS BEFORE THIS TRIBUNAL AGAINST A DEAD PERSON, THEREFORE, THIS TRIBUNAL IS OF THE CO NSIDERED OPINION THAT AT THIS STAGE, THE LEGAL REPRESENTATIVE CANNOT BE I MPLEADED BEFORE THIS TRIBUNAL. THIS TRIBUNAL IS OF THE CONSIDERED OPIN ION THAT IT IS NOT A CURABLE DEFECT. THEREFORE, ALL THE APPEALS OF THE REVENUE STAND DISMISSED. ITA NOS. 1454 TO 1459/15 :- 3 -: ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH OCTOBER, 2015, AT CHENNAI. SD/- SD/- ( . !' ) (A. MOHAN ALANKAMONY) # / ACCOUNTANT MEMBER ( . . . ! ) (N.R.S. GANESAN) / JUDICIAL MEMBER '# / CHENNAI $% / DATED: 15 TH OCTOBER, 2015 RD &%'()*) / COPY TO: 1 . / APPELLANT 4. & & + / CIT 2. / RESPONDENT 5. ), -. / DR 3. & & +/! / CIT(A) 6. - 0 1 / GF