Deepchand N. Jaiswal, Jalgaon V. Income-tax Officer,

ITA 1839/PUN/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 0328 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 26-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMITRA BANERJI
• Assessee Lawyers: P S SHINGTE

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE , BEFORE SHRI R. P. TOLANI, JM / ITA NO. 1839/PN/2016 ! '#! / ASSESSMENT YEAR : 2011-12. DEEPCHAND N. JAISWAL PROP. N.N. JAISWAL, ANTRULI, MUKTAI NAGAR. JALGAON, PIN-425001 PAN : AAKPJ4721F . /APPELLANT VS. INCOME TAX OFFICER, WARD -2(4) JALGAON . / RESPONDENT / APPELLANT BY : SHRI P.S. SHINGTE / RESPONDENT BY : SMT. SUMITRA BANERJI / DATE OF HEARING : 13.12.2016 / DATE OF PRONOUNCEMENT: 16.12.2016 $ / ORDER PER R. P. TOLANI, JM: THIS IS THE ASSESSEES APPEAL RAISING FOLLOWING GROUNDS: ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE A ND IN LAW THE LOWER AUTHORITIES HAVE ERRED IN CONFIRMING THE ADDIT ION OF RS.5,00,000/- BEING DIFFERENCE IN CREDIT LIABILITY OF THE PARTY M/S PUSHPANAND TRADERS BY DISREGARDING APPELLANTS CONTENTION . 2. FROM RECORD IT IS FOUND THAT THE ASSESSEE UNDER A PPEAL, SHRI DEEPCHAND JAISWAL EXPIRED WAY BACK ON 28.04.2015 AS PER DEATH CERTIFICATE FILED. HOWEVER, LD. CIT(A) WITHOUT PROPER INTIMATION HAS ITA NO.1839/PN/2016 2 PASSED THE IMPUGNED APPELLATE ORDER ON 24.06.2016 BY MIST AKE WHICH IS AFTER THE DEATH OF THE ASSESSEE, THUS THE ADJUDICATION AT 1 ST APPELLATE LEVEL ITSELF IS UNTENABLE. THE ASSESSEE HAS AGAIN FILED IMPUGNED SECOND APPEAL BEFORE ITAT IN THE NAME OF DECEASED ONLY AND N OW APPLIED FOR IMPLEADING LEGAL HEIRS. THUS THE APPEAL FILED BEFORE ITAT IS DE FECTIVE IN THESE RESPECTS. BESIDES, THE CIT(A) ORDER IS ALSO UNTENABLE FOR WANT OF NECESSARY INTIMATION BY ASSESSEES LEGAL HEIRS. 3. IN VIEW OF THESE FACTS AND DEVELOPMENTS, THE ENDS OF J USTICE WILL BE MATE IF THE CIT(A)S ORDER IN QUESTION, IS SET ASIDE AND RESTORED BY THE FILING OF THE CIT(A) TO DECIDE THE SAME IN ACCORDANCE W ITH LAW AFTER GIVING OPPORTUNITY TO THE ASSESSEE TO BRING LEGAL HEIRS ON RECORD AND PASSING A TENABLE ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 16.12.2016. SD/- (R. P. TOLANI) / JUDICIAL MEMBER / PUNE; DATED : 16 TH DECEMBER, 2016 SB $%&'()(# COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ! ! ' # $ / THE CIT(A)-2, NASHIK 4. THE PR. CIT-2, NASHIK 5. 6. %&' (()* + ! )* + , , - - .. / DR SMC, ITAT, PUNE; '/0 1 GUARD FILE. // TRUE COPY// $ / BY ORDER, (2 )3 / PRIVATE SECRETARY ! )* + / ITAT, PUNE