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

ITA 1716/MUM/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92788 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 03-06-2015
• Assessment Year: 2002-2003
• Appeal Filed On: 04-03-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: C TRIPURA SUNDARI
• Assessee Lawyers: JITENDRA SINGH
• Keywords: Opportunity of being heard

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A MUMBAI . . , , BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI RAJENDRA, ACCOUNTANT MEMBER . / ITA NO.1716/MUM/2013 / ASSESSMENT YEAR 2002-03 ABDUL SATTAR ANSARI THROUGH LEGAL HEIR MR. SHIRAZ ANSARI, VAKOLA BRIDGE, NEHRU ROAD, SANTACRUZ (EAST), MUMBAI 400 055. / VS. THE ACIT 19(2), PIRAMAL CHAMBERS, LALBAUG, MUMBAI 400 012. ./ ./ PAN/GIR NO. : AAAJE 0853D ( / APPELLANT ) .. ( / RESPONDENT ) APPELLANT BY SHRI JITENDRA SINGH RESPONDENT BY MS. C. TRIPURA SUNDARI ! ' / DATE OF HEARING : 03/06/2015 ! ' / DATE OF PRONOUNCEMENT : 03/06/2015 / O R D E R PER I.P.BANSAL, J.M: THIS IS AN APPEAL FILED BY THE ASSESSEE AND IT IS DIRECTED AGAINST ORDER PASSED BY LD. CIT(A)-11, MUMBAI DATED 26/12/2012 FO R ASSESSMENT YEAR 2003-04. GROUNDS OF APPEAL READ AS UNDER: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE, THE LEARNED CIT(A) LEGALLY ERRED IN NOT GRANTING SUFFICIENT OPPORTUNITY TO THE APPELLANT OF BEING HEARD SINCE THE ADJOURNMENTS WERE SOUGHT ON 19/10/2012 AND 4/12 /2012 CLARIFYING THE FACTS THAT THE APPELLANT HAD EXPIRED. IN THESE CIR CUMSTANCES LEGAL HEIR COULD NOT COMPILE THE SUBMISSION TILL THE DATE OF HEARING ON 19/12/2012 AND DUE TO UNAVOIDABLE REASONS COULD NOT SEEK ADJOURNMENT. NO N-GRANTING OF SUFFICIENT OPPORTUNITY IS IN VIOLATION OF THE PRINCIPLES OF NA TURAL JUSTICE AND THEREFORE THE ORDER PASSED BY LD. CIT(A) IS LIABLE TO BE QUASHED. . / ITA NO.1716/MUM/2013 / ASSESSMENT YEAR 2002-03 2 2. AT THE OUTSET, IT WAS SUBMITTED BY LD. AR THAT T HE ASSESSEE IN THE PRESENT CASE ASSESSEE HAD EXPIRED ON 29/10/2011 I .E. BEFORE THE DATE OF ORDER PASSED BY LD. CIT(A). IT WAS SUBMITTED THAT THE ORDER WAS PASSED BY LD. CIT(A) WITHOUT BRINGING LEGAL HEIR ON RECORD. HE SUBMITTED THAT NOW AN AFFIDAVIT IS BEING FILED ON BEHALF OF THE LEGAL HEI R. SINCE THE ORDER PASSED BY LD. CIT(A) IS EX-PARTE THE APPEAL MAY BE RESTORED BACK TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO BRING THE LEGAL HEIR ON RECORD AND TO RE-ADJUDICATE THE APPEAL AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF HEARING. LD. AR IN THIS REGARD REFERRED TO THE APPLICATION DATED 10/12/20 14 SUBMITTED TO THE REGISTRAR VIDE WHICH NO OBJECTION HAS BEEN FURNISHE D FROM OTHER LEGAL HEIRS TO BRING SHRI SHIRAZ ANSARI BEING SON OF THE ASSESSEE AS LEGAL HEIR BEING ON RECORD. ALONG WITH APPLICATION DEATH CERTIFICATE O F THE ASSESSEE HAS BEEN SUBMITTED AND ALSO THE REVISED COPY OF FORM NO.36, ON WHICH LEGAL HEIR OF THE ASSESSEE HAS SIGNED. IT WAS FURTHER SUBMITTED THAT IN RESPECT OF A.Y 2001-02 ALSO SIMILAR ORDER PASSED BY LD. CIT(A) WAS RESTORE D BACK TO THE FILE OF LD. CIT(A) WITH SIMILAR DIRECTIONS. REFERENCE WAS MADE TO THE ORDER OF THE TRIBUNAL DATED 12/06/2013 IN ITA NO.1715/MUM/2013, COPY IS P LACED ON OUR RECORD . WITH THE FOLLOWING OBSERVATIONS THE MATTER WAS REST ORED BACK TO THE FILE OF LD. CIT(A). 6. AFTER CONSIDERING THE ORDER OF THE AO AND CIT(A) AN D 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 ASSESS EE. I NOTED THAT THE APPEAL HAS BEEN DECIDED BY CIT(A) IN THE NAME OF THE ASSESSEE BY WR ITING LATE MR. ABDUL SATTAR AMIRULLAH ANSARI, HOWEVER, NOTHING IS ON RECORD THAT ANY NOTI CE WAS SERVED ON THE LEGAL HEIR OR NOT. FROM THE ORDER OF THE CIT(A), IT IS CLEARLY SEEN TH AT THE CIT(A) WAS AWARE OF THE FACT THE ASSESSEE WAS DIED AND, THEREFORE, IN THE CAUSE TITL E THE NAME OF THE ASSESSEE, I.E. LATE MR. ABDUL SATTAR AMIRULLAH ANSARI HAS BEEN MENTIONE D. THEREFORE, IT IS SEEN THAT THE NOTICE WAS NOT SENT IN THE NAME 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 ASSESSEE HAS NOT BEEN BROUGHT ON RECORD, THEN THE LEARNED CIT(A) SHOULD BRING LEGAL HEIR FIRST AND THEN PASS FRESH O RDER. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. . / ITA NO.1716/MUM/2013 / ASSESSMENT YEAR 2002-03 3 3. LD. DR DID NOT OBJECT TO SUCH REQUEST OF THE AS SESSEE. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOTH THE PARTIES, RESPECTF ULLY FOLLOWING AFOREMENTIONED DECISION OF TRIBUNAL, WE RESTORE THIS APPEAL TO THE FILE OF LD. CIT(A) WITH SIMILAR DIRECTIONS TO BRING LEGAL HEIR ON RECORD AND THEREA FTER RE-ADJUDICATE THE APPEAL AS PER LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF HEARING. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES IN THE MANNER AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON 03/06/2015 () * + 03/06/2015 ( , / RAJENDRA) ( . . / I.P. BANSAL) / ACCOUNTANT MEMBER / JUDICIAL MEMBER ( MUMBAI; * DATED 03/06/2015 ! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. .! ( ) / THE CIT(A)- 4. .! / CIT 5. /0 !12 , ' 12 , ( / DR, ITAT, MUMBAI 6. 3 / GUARD FILE. / BY ORDER, /! ! //TRUE COPY// / (DY./ASSTT. REGISTRAR) , ( / ITAT, MUMBAI . . ./ VM , SR. PS