LATE PANNADEVI AGARWAL THROUGH ITS LEGAL HEIR, MUMBAI V. ASST CIT 18(2), MUMBAI

ITA 2123/MUM/2012

• Counselvise Citation: 212319914 RSA 2012
• Duration Of Justice: 1 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 28-11-2013
• Assessment Year: 2002-2003
• Appeal Filed On: 30-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LEGAL HEIR OF LATE SMT

Judgement Text

C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI .. , ; BEFORE SHRI P.M. JAGTAP, AM AND SHRI VIVEK VARMA, J M ITA NO.2123/MUM/2012 ( / ASSESSMENT YEAR : 2002-03) LATE SMT. PANNADEVI AGARWAL, THROUGH ITS LEGAL HEIR, C/O. SHANKARLAL JAIN & ASSOCIATES, 12, ENGINEER BUILDING, 265, PRINCESS STREET, MUMBAI 400 002 / VS. ASSISTANT COMMISSIONER OF INCOME TAX 18(2) MUMBAI . / PAN : AABPA6142N (APPLICANT) .. RESPONDENT ) APPELLANT B Y : S.L. JAIN RESPONDENT B Y : SHRI SANJEEV JAIN # % / DATE OF HEARING : 28-11-2013 # % / DATE OF PRONOUNCEMENT : 03-01-2014 / O R D E R PER P.M. JAGTAP, A.M . : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LEARNED CIT(A) 29, MUMBAI DATED 18.01.2012. 2. AT THE TIME OF HEARING, IT IS NOTED THAT THIS AP PEAL HAS BEEN FILED BY THE LEGAL HEIR OF THE ASSESSEE LATE. SMT. PANNAD EVI AGARWAL WHO DIED ON 26.07.2010. IT IS ALSO NOTICED THAT THE IMPUGNED OR DER OF THE LEARNED CIT(A) DATED 18.01.2012 WAS PASSED IN THE NAME OF THE ASSE SSEE WHO HAD ALREADY DIED ON 26.07.2010. THE SAID ORDER PASSED BY THE LE ARNED CIT(A) THUS IS IN ITA NO.2123/MUM/2012 2 THE NAME OF A DEAD PERSON. AS HELD BY THE HONBE MA DHYA PRADESH HIGH COURT IN THE CASE OF CIT VS. DALUMAL SHYAMUMAL REPORTED 276 ITR 62, THE ORDER PASSED AGAINST THE DEAD PERSON IS A NULLI TY AND THE MATTER HAS TO BE REMANDED BACK TO THE AUTHORITY WHO HAS PASSED SUCH ORDER WITH A DIRECTION TO PASS A AFRESH ORDER AFTER ENSURING COMPLIANCE OF THE PROVISIONS OF SEC.159 OF THE ACT AND AFTER GIVING DUE NOTICE TO THE LEGAL REPRESENTATIVES OF THE DECEASED. WE, THEREFORE, CANCEL THE IMPUGNED ORDER OF THE LEARNED CIT(A) PASSED AGAINST DEAD PERSON AND REMAND THE MATTER TO HIM FOR PASSING AFRESH ORDER AFTER COMPLYING WITH THE REQUIREMENT OF SEC.1 59 OF THE ACT AND AFTER GIVING DUE NOTICE TO THE LEGAL REPRESENTATIVES OF T HE DECEASED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 03-01-2014 . # , - 03-01-2014 # SD/- SD/- (VIVEK VARMA) ( P.M. JAGTAP ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; - DATED 03-01-2014 .../ A.K.PATEL , PS ' #%& '& / COPY OF THE ORDER FORWARDED TO : 1. 7 / THE APPELLANT 2. 897 / THE RESPONDENT. 3. : () / THE CIT(A)- MUMBAI CONCERNED 4. : / CIT MUMBAI CONCERNED 5. 8> , % > , / DR, ITAT, MUMBAI G BENCH 6. / GUARD FILE. / BY ORDER, 9 8 //TRUE COPY// / ( DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI