Sri Nilkanta Dutta, [Legal Heir Sri Anudeb Dutta], Kolkata V. ITO, Ward - 30(3), Kolkata , Kolkata

ITA 1928/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6413 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 29-04-2019
• Assessment Year: 2003-2004
• Appeal Filed On: 05-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: MANISH TIWARI
• Keywords: Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 1928/KOL/2018 ASSESSMENT YEAR: 2003-04 SRI NILKANTA DUTTA......................APPELLANT [LEGAL HEIR SRI ANUDEB DUTTA] 226/B, RASH BEHARI AVENUE KOLKATA 700 019 [PAN : ADVPD 0418 R] INCOME TAX OFFICER, WARD-30(3), KOLKATA...............................................................RESPONDENT APPEARANCES BY: SHRI MANISH TIWARI, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER, JCIT SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : APRIL 29 TH , 2019 DATE OF PRONOUNCING THE ORDER : MAY 8 TH , 2019 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 5, KOLKATA, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 04/06/2018, FOR THE ASSESSMENT YEAR 2003-04. 2. THE GROUND NO. 1 OF THE ASSESSEES APPEAL READS AS FOLLOWS:- 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, LD. CIT(A) HAS ERRED IN PASSING AN APPELLATE ORDER DATED 30.05.2018 ON A DEAD PERSON WHICH IS BAD IN LAW AND UNTENABLE. 2.1. THE ASSESSEE IN THIS CASE DIED ON 13/04/2016, WHEREAS THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER ON 30/05/2018 ON A DEAD PERSON. HENCE THE SAME IS BAD IN LAW. ACCORDINGLY, WE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER BRINGING THE LEGAL HEIRS ON RECORD. 2 I.T.A. NO. 1928/KOL/2018 ASSESSMENT YEAR: 2003-04 SRI NILKANTA DUTTA 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 8 TH DAY OF MAY, 2019. SD/- [ J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED :08.05.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. SRI NILKANTA DUTTA [LEGAL HEIR SRI ANUDEB DUTTA] 226/B, RASH BEHARI AVENUE KOLKATA 700 019 2. INCOME TAX OFFICER, WARD-30(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES