DCIT, Pondicherry V. Sri P.S.Krishnaraj (HUF), Pondicherry

ITA 1941/CHNY/2004

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4845 (ITAT-CHENNAI)
• Duration Of Justice: 6 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 23-06-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 23-08-2004
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R VISWANATHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH C CHENNAI BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER I.T.A.NO. 1941/MDS/2004 ASSESSMENT YEAR : 2001-02 THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-I, D.P.THOTTAM, OFF M.G.ROAD, PONDICHERRY 605 003. VS. SHRI P.S.KRISHNARAJ (HUF), NO.122, CHETTY STREET, PONDICHERRY- 605 001. PAN AAEHK 8714 K (APPELLANT) (RESPONDENT) APPELLANT BY : S HRI R. VISWANATHAN, JCIT RESPONDENT BY : NONE O R D E R PER DR. O.K. NARAYANAN, VICE-PRESIDENT THIS APPEAL IS FILED BY THE REVENUE. THE RELEVANT ASSESSMENT YEAR IS 2001-02. THE APPEAL IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-V III, AT CHENNAI DATED 31.5.2004. THE APPEAL ARISES OUT OF THE ASSESSMENT COMPLETED UNDER SEC.143(3) OF THE INCOME -TAX ACT, 1961. ITA 1941/04 :- 2 -: 2. AFTER THE REVENUE HAS FILED THIS APPEAL, IT WAS REPORTED BEFORE THE TRIBUNAL THAT THE RESPONDENT-ASSESSEE HA S EXPIRED. ACCORDINGLY, THE BENCH DIRECTED THE REVENUE TO BRIN G THE LEGAL HEIRS ON RECORD. NECESSARY DIRECTION WAS GIVEN IN THE SITTING HELD ON 26.4.2007. WHEN THIS MATTER WAS CALLED ON FOR H EARING TODAY, NOBODY WAS PRESENT FOR THE RESPONDENT-ASSESSEE AND ALSO IT WAS BROUGHT TO OUR NOTICE THAT NO LEGAL HEIR HAS SO FAR BEEN BROUGHT ON RECORD IN THE PRESENT CASE. 3. A LONG PERIOD OF FOUR YEARS HAS ALREADY BEEN LAP SED SINCE THE REPORTING OF PASSING AWAY OF THE RESPONDENT-ASS ESSEE. NOBODY HAS BEEN IMPLEADED IN THE PROCEEDINGS BEFORE US. IN SUCH CIRCUMSTANCES, WE CANNOT PROCEED FURTHER IN TH IS MATTER. EVEN THOUGH AN INCOME-TAX APPEAL MAY NOT GET ABATED AS IN THE CASE OF A CIVIL SUIT, IN EFFECT, THE PROCEEDINGS H AVE COME TO A STALEMATE. 4. IN THESE CIRCUMSTANCES, THIS APPEAL IS COMMITTED TO THE RECORDS OF THE REGISTRY AND IS TREATED AS DISPOSED OF. IF THE REVENUE HEREAFTER SUCCEEDS IN IMPLEADING THE LEGAL HEIRS OF THE DECEASED SOUL, THE REVENUE MAY FILE APPROPRIATE PET ITION BEFORE THE TRIBUNAL TO REVIVE THE APPEAL. ITA 1941/04 :- 3 -: 5. IN RESULT, THIS APPEAL IS RECORDED AND TREATED A S DISMISSED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THURSDAY, THE 23 RD DAY OF JUNE, 2011 AT CHENNAI. SD/- SD/- (HARI OM MARATHA) (DR.O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 23 RD JUNE, 2011 MPO* COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR