Late Smt Naheed Begum Rep by LR`s Rubaina Bilgrami & Imaz Ali Bilgrami , Hyderabad V. Dupty Commissioner of Income Tax ,Central Circle -2, Hyderabad

ITA 163/Hyd/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5679 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2005-2006
• Appeal Filed On: 22-03-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: L JEEVANLAL
• Keywords: Tax effect
• Section: 143(3); 153A

Judgement Text

ITA No 163 of 2021 Naheed Begum Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA No.163/Hyd/2021 Assessment Year: 2005-06 Late Smt Naheed Begum Rep by LR’s Rubaina Bilgrami & Imaz Ali Bilgrami, Hyderabad PAN:ACXPB3999G Vs. Dy. CIT Central Circle-2 Hyderabad (Appellant) (Respondent) Assessee by: Sri A.V. Raghuram Revenue by : Sri L Jeevanlal, Sr.DR Date of hearing: 23/12/2021 Date of pronouncement: 23/12/2021 ORDER Per S. S. Godara, J.M. This is assessee’s appeal arises from the CIT(A)-I, Hyderabad’s order dated 9.12.2011 passed in case No.0255/CC- 2,Hyd/CIT(A)-I/09-10 in proceedings u/s 143(3) rws 153A of the I.T. Act, 1961, (‘in short, ‘the Act’). Heard both the parties. Case file perused. 2. We notice at the outset that the appellant herein has filed a memo dated 28.10.2021 seeking to withdraw the instant appeal as under: “MEMO May it please your Honours! The Revenue in the case of the above assessee filed appeal (ITA.No.102/Hyd/2012) against order passed by the Id. Commissioner of Income Tax (Appeals). The said ITA No 163 of 2021 Naheed Begum Page 2 of 3 appeal was filed when the assessee was alive then. Later, assessee Mrs. Naheed Begum expired on 16.12.2011 and the Revenue made attempts to bring legal representatives on record. In the said process, the Revenue brought on record Mr. Imaz Ali Bilgram and Ms. Rubina Bilgram, who are great grand son and daughter, as legal representatives of late Naheed Begum. A notice was served on the above alleged legal heirs who appeared before the Hon'ble Tribunal through a counsel. As the above Mr. Imaz Ali Bilgram and Ms. Rubina Bilgram, who are great grand son and daughter of late Naheed Begum are dragged into the appeal proceedings as legal heirs, they were advised to file appeal against the order of Id. Commissioner of Income Tax (Appeals) to the extent of relief denied, as a matter of abundant caution. Accordingly, Mr. Imaz Ali Bilgram and Ms. Rubina Bilgram have filed the present appeal seeking further relief, in the event they are to be treated as legal heirs of late Naheed Begum. In the Departmental appeal ITA.No.102/Hyd/ 2012 the above two great grand son and daughter have filed detailed affidavit objecting the action of the Department in bringing them on record as legal heirs of late Naheed Begum. However, the Hon'ble Tribunal dismissed the appeal of the Department on the ground of tax effect, without going into other aspects of the appeal. In effect, the appeal was dismissed at the threshold as not maintainable in view of tax effect. The present appeal filed by Mr. Imaz Ali Bilgram and Ms. Rubina Bilgram is adjourned to 23.12.2021. The stand of the Mr. Imaz Ali Bilgram and Ms. Rubina Bilgram in the Revenue's appeal was that they could not be brought on record as legal heirs for the detailed reasons stated in the affidavit filed in the Revenue's appeal. It was submitted that Mr. Imaz Ali Bilgram and Ms. Rubina Bilgram being 4th generation family members, could not have been treated as legal heirs as per mu slim personal law when the 2nd and 3rd generation family members are alive. A copy of affidavit filed is enclosed to this memo. In view of the above facts, Mr. Imaz Ali Bilgram and Ms. Rubina Bilgram who filed appeal representing Late Naheed Begum desire to withdraw the appeal (ITA No.163/Hyd/2021). The Hon'ble Tribunal may kindly notice the above facts and dismiss the appeal as withdrawn” Hence this Memo Sd/- Mr.Imag Ali Bilgram Sd/- Ms.Rubina Bilgram 28.10.2021 ITA No 163 of 2021 Naheed Begum Page 3 of 3 Hyderabad” 3. The Revenue is clearly fair enough in not opposing the foregoing averments. 4. This assessee’s appeal is dismissed as withdrawn in above terms. Order pronounced in the Open Court on 23 rd December,2021. Sd/- Sd/- (LAXMI PRASAD SAHU) ACCOUNTANT MEMBER (S.S. GODARA) JUDICIAL MEMBER Hyderabad, dated 23 rd December, 2021. Vinodan/sps Copy to: S.No Addresses 1 Late Smt Naheed Begum Rep by LR’s Rubaina Bilgrami & Imaz Ali Bilgrami, Flat No.610, 6 th Floor, Babukhan Estate, Basheerbagh, Hyderabad 500001 2 Dy.CIT, Central Circle-2 Hyderabad 3 CIT (A)-I, Hyderabad 4 Pr. CIT -Central, Hyderabad 5 DR, ITAT Hyderabad Benches 6 Guard File By Order