Khemraj Patidar, Bhopal V. Commissioner Income tax (Appeal), Bhopal

ITA 211/Ind/2024

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 5452 (ITAT-INDORE)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-08-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 13-03-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K. BALA MURALI KRISHNA
• Section: 20

Judgement Text

आयकर अपील य अ धकरण, इंदौर यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.211/Ind/2024 (Assessment Year: 2012-13) Khemraj Patidar, House no.170 Ward-5, Misrod, Huzur, Bhopal Vs. CIT(Appeal), Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: CBXPK1838C Assessee by None Revenue by Shri K. Bala Murali Krishna, Sr. DR Date of Hearing 20.08.2024 Date of Pronouncement 20.08.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by assessee is directed against the order dated 16.01.2024 of the Commissioner of Income Tax (Appeal) National Faceless Appeal Centre (NFAC) Delhi, for A.Y.2012-13. 2. The notice issued to the assessee was received back with the postal remarks that the recipient has already died. On the last date of hearing i.e. 12 th August 2024 the son of the deceased assessee filed an application and stated that the assessee has expired on ITANo.211/Ind/2024 Khemraj Patidar Page 2 of 3 27.10.2023 and now his son Shri Vishnu Patidar will represent the case as legal heir. The copy of the death certificate is also filed along with the said application. Since the appeal was filed in the name of the deceased assessee on 14.03.2024 and without any signed and verification by any of the legal heir of the deceased assessee therefore, the case was adjourned for today for considering maintainability of this appeal as well as steps to be taken by the legal heirs. 3. None has appeared on behalf of the assessee when this appeal was called for hearing. As evident from record that this appeal was filed in the name of deceased assessee and same has not been signed and verified by any person therefore, present appeal is not a valid appeal and liable to be dismissed. Accordingly we dismissed the present appeal with liberty to the legal heir to file a fresh appeal subject to limitation. 4. In the result, the appeal of the assessee is dismissed as invalid appeal. Order pronounced in the open court on conclusion of hearing on 20 .08.2024. Sd/- Sd/- (B.M. BIYANI) (VIJAY PAL RAO) Accountant Member Judicial Member Indore,_ 20 .08.2024 Patel/Sr. PS ITANo.211/Ind/2024 Khemraj Patidar Page 3 of 3 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore