I.T.O., Ward-34(1), Kolkata, Kolkata V. Sri Biswanath Poddar, Kolkata

ITA 2116/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1366 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 03-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Assessee Lawyers: V N PUROHIT
• Section: 143(3)

Judgement Text

ITA NO.2116/KOL/2016 SHRI BISWANATH PODDAR. A.Y.201 2-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH D KOL KATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM & SHRI A.T.VARKEY, JM ] ITA NO.2116/KOL/2016 ASSESSMENT YEAR : 2012-13 I.T.O., WARD-34(1), -VERSUS- SHRI BISWANATH PODDAR KOLKATA KOLKATA (PAN: AFKPP 8895 H) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI ARINDAM BHATTACHARJEE, ADDL. CIT, SR.DR FOR THE RESPONDENT: SHRI V.N.PUROHIT DATE OF HEARING : 24.01.2018. DATE OF PRONOUNCEMENT : 14.03.2018. ORDER PER J.SUDHAKAR REDDY, AM: THIS IS AN APPEAL BY THE REVENUE DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX-(A)-10, KOLKATA RELATIN G TO A.Y. 2012-13. 2. AFTER HEARING THE RIVAL SUBMISSIONS, WE FIND THAT THE AO HAS PASSED AN ORDER U/S 143(3) OF THE INCOME TAX ACT, 1961 (ACT) ON 17. 03.2015 IN THE NAME OF SHRI BISWANATH PODDAR. SHRI BISWANATH PODDAR PASSED AWAY ON 30.12.2014. HENCE, THE ORDER WAS PASSED BY THE AO ON A DEAD PERSON. HENCE THE SAME IS AB INITIO VOID AND HAS TO BE QUASHED. IN VIEW OF THE ABOVE DISCUSSION WE DISMISS THIS REVENUES APPEAL. 3. IN THE RESULT THE APPEAL BY THE REVENUE IS DISMI SSED. O RDER PRONOUNCED IN THE COURT ON 14.03.2018. SD/- SD/- [A.T.VARKEY] [ J.SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 14.03.2018. [RG SR.PS] ITA NO.2116/KOL/2016 SHRI BISWANATH PODDAR. A.Y.201 2-13 2 COPY OF THE ORDER FORWARDED TO: 1.SHRI BISWANATH PODDAR, 22, BRABOURNE ROAD, KOLKAT A-700001. 2. I.T.O., WARD-34(1), KOLKATA. 3. C.I.T.(A)- 10, KOLKATA 4. C.I.T-12, KOLKAT A 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES