Late S.Gokulammal (Represented by legal heir Shri S.Badri), Coimbatore V. ITO, Coimbatore

ITA 1500/CHNY/2013

• Counselvise Citation: 150021714 RSA 2013
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 22-04-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 05-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T BANUSEKAR CA SHRI GURU BHAS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , . . !' , # '$ % BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENTAND SHRI S.S. GODARA, JUDICIAL MEMBER ./ ITA NO. 1500(MDS)/2013 # & '& / ASSESSMENT YEAR : 2009-10 LATE S. GOKULAMMAL (REPRESENTED BY LEGAL HEIR SHRI S. BADRI), N0. 532, VYSIAL STREET, COIMBATORE 641 001. PAN : AAWPG 7891 D V. THE INCOME TAX OFFICER, WARD III(3), COIMBATORE. ( )*/ APPELLANT) ( ,-)*/ RESPONDENT) )* . / APPELLANT BY : SHRI T. BANUSEKAR, CA ,-)* . / RESPONDENT BY : SHRI GURU BHASHYAM, IRS, JCIT / . 01 / DATE OF HEARING : 22 ND APRIL, 2014 2!' . 01 / DATE OF PRONOUNCEMENT : 22 ND APRIL, 2014 - - I.T.A. NO. 1500/MDS/13 2 / O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT THIS APPEAL FILED BY THE ASSESSEE RELATES TO THE ASSESSMENT YEAR 2009-10. THIS APPEAL IS DIRECTED A GAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APP EALS)-I AT COIMBATORE, ON 30.5.2013. THIS APPEAL ARISES OUT O F THE PENALTY PASSED UNDER SECTION 271(1)(C) OF THE INCOME-TAX AC T, 1961. 2. AT THE OUTSET ITSELF IT WAS SUBMITTED BY SHRI T. BANUSEKAR, THE LEARNED CHARTERED ACCOUNTANT APPEARING FOR THE ASSESSEE, THAT THE FIRST APPELLATE ORDER WAS PASSED AFTER THE DEATH OF THE ERSTWHILE APPELLANT. HE EXPLAINED THAT THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS) WAS PASSED ON 30.5.2013, WHEREAS, THE APPELLANT SMT. S. GOKULAMMA L HAD ALREADY EXPIRED ON 30 TH APRIL, 2013. HE, THEREFORE, SUBMITTED THAT THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEAL S) IS NON EST IN LAW AND THEREFORE, TO BE SET ASIDE TO THE COMMI SSIONER OF INCOME TAX (APPEALS) SO THAT THE APPEAL MAY BE DISP OSED OF IN ACCORDANCE WITH LAW. - - I.T.A. NO. 1500/MDS/13 3 3. SHRI GURU BHASHYAM, THE LEARNED JOINT COMMISSION ER OF INCOME TAX APPEARING FOR THE REVENUE, HAD PRESENTED THE MATTER BEFORE US. 4. THE APPEAL BEFORE THE TRIBUNAL HAS BEEN FILED BY SHRI S. BADRI, LEGAL HEIR OF THE LATE APPELLANT S. GOKULAMM AL. BUT, AS RIGHTLY POINTED OUT BY THE LEARNED CHARTERED ACCOUN TANT, THIS APPEAL DOES NOT SURVIVE BEFORE US FOR THE REASON TH AT THE LATE APPELLANT HAD EXPIRED BEFORE PASSING OF THE ORDER B Y THE COMMISSIONER OF INCOME TAX (APPEALS). THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) HAS IN FACT BE COME NON EST IN LAW. 5. THE APPEAL THEREFORE HAS TO BE RESUSCITATED. FO R THAT PURPOSE, WE ARE REMITTING BACK THE FILE TO THE ROLL S OF THE COMMISSIONER OF INCOME TAX (APPEALS). THE COMMISSI ONER OF INCOME TAX (APPEALS) IS DIRECTED TO IMPLEAD THE LEG AL HEIRS ON RECORD AFTER PROCESSING THE IMPLEADING PETITION THA T MAY BE FILED BY THE LEGAL HEIRS. ONCE THE LEGAL HEIRS ARE IMPLE ADED, THE COMMISSIONER OF INCOME TAX (APPEALS) IS DIRECTED TO DISPOSE OF - - I.T.A. NO. 1500/MDS/13 4 THE APPEAL ON MERIT, AFRESH AS PER LAW. THUS, THIS APPEAL FILED BY THE ASSESSEE IS REMANDED. 6. IN RESULT, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON TUESDAY, THE 22 ND OF APRIL, 2014 AT CHENNAI. SD/- SD/- (S.S. GODARA) (DR. O.K. NARAYANAN) ( . . !') ( . . . ) # '$ /JUDICIAL MEMBER /VICE-PRESIDENT /CHENNAI, 4' /DATED, THE 22 ND APRIL, 2014. KRI. '5 . ,#067 87'0 /COPY TO: 1. )* /APPELLANT 2. ,-)* /RESPONDENT 3. / 90 () /CIT(A)-I, COIMBATORE 4. / 90 /CIT 5. 7: ,#0# /DR 6. & ; /GF.