Ramesh Kumar Agarwal, Kolkata V. The ITO, Wd-51(4), Kolkata

ITA 1492/KOL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100011 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 22-08-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 16-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS VARSHA JALAN MD
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 1492 / KOL / 2012 ASSESSMENT YEAR :2008-09 RAMESH KUMAR AGARWAL (SINCE DECEASED), REP. BY VIVEK AGARWAL (LEGAL HEIR) CJ-199, SALT LAKE CITY, SECTOR-II, KOLKATA 700 091 [ PAN NO.ADCPA 2661 A ] V/S . INCOME TAX OFFICER, WARD-521(4), UTTARAPAN COMPLEX, ULTADANGA, MANICKTOLA CIVIC CENTRE, SCHEME VII M KOLKATA - 54 /APPELLANT .. / RESPONDENT /BY APPELLANT MRS. VARSHA JALAN, ADVOCATE /BY RESPONDENT MD. GHAYAS UDDIN, JCIT-SR-DR /DATE OF HEARING 03-11-2015 /DATE OF PRONOUNCEMENT 13-11-2015 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF ORDE R OF COMMISSIONER OF INCOME TAX (APPEALS)-XXXII, KOLKATA IN APPEAL NO.71 /XXXII/10-11/51(4)/KOL. DATED 12.07.2012. ASSESSMENT WAS FRAMED BY ITO WARD -51(4), KOLKATA U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REF ERRED TO AS THE ACT) VIDE HIS ORDER DATED 19.11.2010 FOR ASSESSMENT YEAR 2008 -09. 2. AT THE OUTSET, IT WAS OBSERVED THAT ASSESSEE, RA MESH KUMAR AGARWAL HAD DIED ON 09.04.2012 AS EVIDENCED FROM THE ENCLOS ED DEATH CERTIFICATE. ITA NO.1492/KOL/2012 A.Y. 2008-09 RAMESH KR. AGARWAL (SINCE DECEASED) V. ITO WD-51( 4) KOL. PAG E 2 THE LD. CIT(A) DISPOSED THE APPEAL ON 12.07.2012 FI LED BY THE ASSESSEE AFTER THE DEATH OF THE ASSESSEE. IT IS CLEAR FROM FACTS T HAT THE FIRST APPELLATE AUTHORITY PASSED THE ORDER ON THE DECEASED ASSESSEE WHICH IS NOT CORRECT AS PER LAW. HENCE, WE RESTORE THE FILE TO LD. CIT(A) W ITH A DIRECTION TO ADJUDICATE THE MATTER AFRESH AS PER LAW ON THE LEGAL HEIR OF D ECEASED-ASSESSEE. IT IS ALSO IMPORTANT TO NOTE THAT FIRST APPELLATE AUTHORITY SH OULD IMPLEAD ALL THE PERSON WHO ARE THE LEGAL HEIR OF DECEASED-ASSESSEE. IN VIE W OF THIS, MATTER IS RESTORED TO LD. CIT(A) FOR FRESH ADJUDICATION IN TE RMS OF ABOVE DIRECTION. 3. IN THE RESULT, APPEAL FILED BY ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT 13/ 11/2015 SD/- SD/- (MAHAVIR SINGH) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 13 /1 1 /2015 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-RAMESH KR. AGARWAL (SINCE DECEASED) REP. VIVEK AGARWAL (LEGAL HEIR)CJ 1 99, SALT LAKE CITY, SECTOR-II, KOLKATA-91 2. /RESPONDENT-ITO WARD-51(4), UTTARAPAN COMPLEX ULTAD ANGA, MANICKTOLA CIVIC CENTRE, S CHEME VII M KOLKATA-54 3. * +, - - . / CONCERNED CIT KOLKATA 4. - - .- / CIT (A) KOLKATA 5. 012 33+,, - +, , / DR, ITAT, KOLKATA 6. 267 89 / GUARD FILE. BY ORDER/ - , /TRUE COPY/ / - +, ,