ITO, New Delhi V. Mrs. Suman Bhatia, New Delhi

ITA 1664/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3780 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 30-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Deemed dividend

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES D : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.NO.1664/DEL./2016 ASSESSMENT YEAR 2007-2008 THE INCOME TAX OFFICER, WARD 49 (4), ROOM NO.1407, 14 TH FLOOR, BLOCK E-2, DR. SHYAMA PRASAD MUKHERJEE CIVIL CENTRE, NEW DELHI. VS. MRS. SUMAN BHATIA, A-42, MAYAPURI INDUSTRIAL AREA, PHASE-II, NEW DELHI. PAN AAHPB4770F (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI AMIT JAIN, CIT - D.R. FOR ASSESSEE : -NONE- DATE OF HEARING : 07.02.2018 DATE OF PRONOUNCEMENT : 07.02.2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-17, NEW DELHI, DATED 04 TH JANUARY, 2016, FOR THE A.Y. 2007-2008, CHALLENGING THE DELETION OF ADDI TION ON ACCOUNT OF DEEMED DIVIDEND UNDER SECTION 2(22)(E) OF THE I. T. ACT, 1961 IN A SUM OF RS.51,95,050. 2 ITA.NO.1664/DEL./2016 MRS. SUMAN BHATIA, NEW DELHI. 2. IN THIS CASE, THE A.O. PASSED THE ASSESSMENT OR DER IN THE NAME OF ASSESSEE MRS. SUMAN BHATIA, THROUGH LEGAL-H EIR SHRI RAMESH CHANDRA BHATIA VIDE ORDER DATED 27 TH MARCH, 2014 UNDER SECTION 143(3)/148 OF THE I.T. ACT, 1961. THE LEGAL -HEIR OF THE ASSESSEE FILED APPEAL BEFORE THE LD. CIT(A). THE LD . CIT(A) ALSO DECIDED THE APPEAL IN THE NAME OF DECEASED ASSESSEE THROUGH HER LEGAL HEIR DELETING THE ADDITION UNDER SECTION 2(22 )(E) OF THE I.T. ACT, 1961. 3. HOWEVER, THE DEPARTMENT HAS NOW FILED THE APPEA L BEFORE THE TRIBUNAL AGAINST THE IMPUGNED ORDER IN THE NAME OF THE DECEASED ASSESSEE WITHOUT INCORPORATING THE NAME OF THE LEGA L-HEIR. SINCE THE ASSESSEE IS STATED TO HAVE EXPIRED AT THE STAGE OF THE REASSESSMENT ITSELF AND APPEAL IS FILED BY THE DEPARTMENT BEFORE THE TRIBUNAL AGAINST THE DECEASED-ASSESSEE I.E., DEAD PERSON WIT HOUT MENTIONING THE LEGAL-HEIR IN THE APPEAL PAPERS, THEREFORE, THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE BEING FILED AGAINST THE DEAD PERSON. IN THIS VIEW OF THE MATTER, THE DEPARTMENT APPEAL IS D ISMISSED WITH A LIBERTY TO THE REVENUE TO FILE FRESH APPEAL IN ACCO RDANCE WITH LAW, IF SO ADVISED, AGAINST THE LEGAL-HEIRS OF THE DECEASED ASSESSEE. 3 ITA.NO.1664/DEL./2016 MRS. SUMAN BHATIA, NEW DELHI. 4. IN THE RESULT, DEPARTMENTAL APPEAL STANDS DISMI SSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P.KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 07 TH FEBRUARY, 2018 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT D BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSESSMENT. REGISTRAR : ITAT DELHI BENCHES : DELHI.