LATE ABDUL SATTAR ANSARI L/H MR. SHIRAZ ANSARI, MUMBAI V. ACIT 19(2), MUMBAI

ITA 1715/MUM/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 3522 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2001-2002
• Appeal Filed On: 04-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: JITENDRA SINGH
• Keywords: Opportunity of being heard

Judgement Text

. , IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI , BEFORE SHRI R. K. GUPTA , JM ITA NO. 1 715 / MUM/ 20 1 3 ( ASSESSMENT YEAR : 200 1 - 20 02 ) LATE ABDUL SATTAR ANSARI, L/H MR. SHIRAZ ANSARI, VAKOLA BRIDGE, NEHRU ROAD, SANTACRZ EAST, MUMBAI - 400 055 VS. ACIT 19( 2 ) , MUMBAI - 12 PAN/GIR NO. : A A CP G 2599 L ( APPELLANT ) .. ( RESPONDE NT ) /ASSESSEE BY : SHRI JITENDRA SINGH /REVENUE BY : SHRI ARUN KUMAR DATE OF HEARING : 2 1 ST MAY , 201 3 DATE OF PRONOUNCEMENT : 12 TH JUNE , 2013 O R D E R TH IS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 26 - 12 - 2012 OF CIT(A) - 11 , MUMBAI RELA TING TO THE ASSESSMENT YEAR 200 1 - 02. 2 . THE ONLY ISSUE IN APPEAL OF THE ASSESSEE IS AGAINST DECIDING THE APPEAL BY THE LEARNED CIT(A) EX - PART E WITHOUT AFFORDING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 . LEARNED CIT(A) BY OBSERVING THAT VARIOUS NOTICES WERE ISSUED AND SERVED ON THE ASSESSEE, HOWEVER, NONE APPEARED, THEREFORE, HE DECIDED THE APPEAL OF THE ASSESSEE AS EX - PARTE BY PLACING RELIANCE ON VARIOUS CASE LAWS. I FURTHER NOTED THAT THE APPEAL OF THE ASSESSEE ON MERIT WAS DISMISSED SUMMARILY. ITA NO. 1 715 /20 1 3 2 4 . LEARNED COUNSEL OF THE ASSESSEE, WHO APPEARED BEFORE THE TRIBUNAL STATED THAT THE ASSESSMENT WAS COMPLETED IN THE CASE OF THE AS SESSEE ON 31 - 12 - 2008 AND THEREAFTER THE APPEAL WAS FILED BEFORE THE CIT(A), HOWEVER, IN THE MEANTIME, THE ASSESSEE DIED AND THEREAFTER HIS LEGAL HEIR WAS NOT AWARE OF THE FACT OF THE CASE AND COULD NOT APPEAR BEFORE THE CIT(A). ACCORDINGLY, IT WAS SUBMITTE D THAT TO MEET THE END OF JUSTICE, THE MATTER SHOULD BE SENT BACK TO FILE OF THE CIT(A) AFTER MAKING SERVICE ON THE LEGAL HEIR OF THE ASSESSEE AND NOT ON THE ASSESSEE AS THE ASSESSEE HAS BEEN DIED. 5 . ON THE OTHER HAND, LEARNED DR STATED THAT THE APPEAL CAN BE DISPOSED OF ON MERIT. 6 . AFTER CONSIDERING THE ORDER OF THE AO AND CIT(A) AND THE SUBMISSION , I FOUND THAT THE MATTER SHOULD GO BACK TO THE FILE OF THE CIT(A) TO PASS A FRESH ORDER AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSES SEE. I NOTED THAT THE APPEAL HAS BEEN DECIDED BY CIT(A) IN THE NAME OF THE ASSESSEE BY WRI TING LATE MR. ABDUL SATTAR AMIRULLAH ANSARI, HOWEVER, NOTHING IS ON RECORD THAT ANY NOTICE WAS SERVED ON THE LEGAL HEIR OR NOT. FROM THE ORDER OF THE CIT(A), IT IS CL EARLY SEEN THAT THE CIT(A) WAS AWARE OF THE FACT THE ASSESSEE WAS DIED AND, THEREFORE, IN THE CAUSE TITLE THE NAME OF THE ASSESSEE , I.E. LATE MR. ABDUL SATTAR AMIRULLAH ANSARI HAS BEEN MENTIONED. THEREFORE, IT IS SEEN THAT THE NOTICE WAS NOT SENT IN THE NA ME OF THE LEGAL HEIR. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES AND TO MEET THE END OF JUSTICE, I SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE ISSUE TO HIS FILE TO PASS A FRESH ORDER AFTER MAKING SERVICE ON LEGAL HEIR. IF THE LEGAL HEIR OF THE ASSE SSEE HAS NOT BEEN ITA NO. 1 715 /20 1 3 3 BROUGHT ON RECORD, THEN THE LEARNED CIT(A) SHOULD BRING LEGAL HEIR FIRST AND THEN PASS A FRESH ORDER. 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 TH DAY OF JUNE .2013 201 3 SD/ - ( ) ( R.K.GUPTA ) / JUDICIAL MEMBER MUMBAI; DATED : 12/06 /2013 /PKM , PS COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) , MUMBAI. 4. / CIT 5. / DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// / BY ORDER, ( ASSTT. REGISTRAR) / ITAT, MUMBAI