Smt. Manju Dodi (Since Deceased) Legal Heir Gourav Modi, Kolkata V. ACIT, Circle-35, Kolkata, Kolkata

ITA 193/KOL/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4593 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 23-02-2015
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Assessee Lawyers: V N DUTTA

Judgement Text

I.T.A. NO. 193/KOL./2015 ASSESSMENT YEAR: 2006-2007 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 193 /KOL/ 2015 ASSESSMENT YEAR: 2006-2007 SMT. MANJU MODI (SINCE DECEASED)................... ......................APPELLANT LEGAL HEIR GOURAV MODI, P-22, SWALLOW LANE, 1 ST FLOOR, KOLKATA-700 001 [PAN : AISPM 0984 F] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ..................RESPONDENT CIRCLE-35, KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTIPALLI, 8 TH FLOOR, KOLKATA-700 107 APPEARANCES BY: SHRI V.N. DUTTA,, ADVOCATE, FOR THE ASSESSEE SHRI SAURABH KUMAR, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JULY 11, 2016 DATE OF PRONOUNCING THE ORDER : JULY 14, 2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKATA DA TED 30.12.2014 FOR THE ASSESSMENT YEAR 2006-07. 2. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS INFORMED THAT THE ASSESSEE HAS EXPIRED ON 11.03.2014. IT IS THUS CLEAR THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) ON 30 .12.2014 IN THE NAME OF THE ASSESSEE AFTER HER DEATH IS NOT TENABLE IN LAW. I, THEREFORE, SET ASIDE THE SAID ORDER PASSED BY THE LD. CIT(APPEALS) AND REMIT THE MATTER I.T.A. NO. 193/KOL./2015 ASSESSMENT YEAR: 2006-2007 PAGE 2 OF 2 BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSE SSEE AFRESH AFTER IMPLEADING THE LEGAL HEIRS OF THE ASSESSEE AND GIVI NG NOTICES TO THEM. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JULY 14, 2016 . SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 14 TH DAY OF JULY, 2016 COPIES TO : (1) SMT. MANJU MODI (SINCE DECEASED), LEGAL HEIR GOURAV MODI, P-22, SWALLOW LANE, 1 ST FLOOR, KOLKATA-700 001 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-35, KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTIPALLI, 8 TH FLOOR, KOLKATA-700 107 (3) COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKA TA, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.