Late Ashok Kumar Jain Th. L/H. Smt Urmila Jain, Firozabad V. Dy.C.I.T. Circle-5, Firozabad

ITA 215/AGR/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9985 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 14-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBE R AND MRS. ANNAPURNA MEHROTRA, ACCOUNT ANT MEMBER ITA NO. 215/AGRA/2014 ASSTT. YEAR : 2007-08 LATE ASHOK KUMAR JAIN, VS. D.C.I.T., CIRCLE-5, THROUGH LEGAL HEIR SMT. URMILA JAIN, FIROZABAD. C/O M/S. SARASWATI GLASS INDUSTRIES, SHEETAL KHAN ROAD, FIROZABAD. [PAN: AEEPJ8077R] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SAHIB P. SATSANGEE, C.A. RESPONDENT BY : SH. WASEEM ARSHAD, SR. DR DATE OF HEARING : 01.02.2016 DATE OF PRONOUNCEMENT : 03.02.2016 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)- II, AGRA DATED 16.03.2012 FOR THE ASSESSMENT YEAR 2 007-08. 2. BRIEFLY, THE FACTS OF THE CASE ARE THAT THE ASSE SSEE FILED APPEAL BEFORE THE LD. CIT(A) ON 29.01.2010 IN THE NAME OF ASHOK KUMAR JAIN. THE APPEAL WAS TAKEN UP FOR HEARING BEFORE THE LD. CIT(A). ON 04.0 5.2011, THE WIFE AND SONS OF THE ASSESSEE MADE REQUEST IN WRITING INTIMATING THA T THE ASSESSEE HAS EXPIRED ITA NO.215/AGRA/2014 2 ON 17.04.2011, I.E., DURING THE PENDENCY OF APPEAL. THEY SOUGHT TIME, WHICH WAS GRANTED BY THE LD. CIT(A) AND THEREAFTER MANY T IMES APPEAL WAS FIXED FOR HEARING, BUT NONE APPEARED ON BEHALF OF THE ASSESSE E AND ULTIMATELY WHEN NOTICES WERE NOT COMPLIED, THE LD. CIT(A) DECIDED T HE APPEAL OF THE ASSESSEE EXPARTE AND DISMISSED THE SAME. 3. AFTER HEARING THE RIVAL SUBMISSIONS, WE ARE OF T HE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF LD. CIT(A) . IT IS ADMITTED FACT THAT THE APPEAL WAS FILED BY THE ASSESSEE WHO HAS EXPIRED DU RING THE COURSE OF APPEAL PROCEEDINGS BEFORE THE LD. CIT(A) AND INTIMATION TO THAT EFFECT WAS ALSO GIVEN BEFORE THE LD. CIT(A) BY THE LEGAL HEIRS OF ASSESSE E. MAY BE, THE LEGAL HEIRS DID NOT RESPOND TO THE NOTICES ISSUED BY THE LD. CIT(A) , BUT THE FACT REMAINS THAT THE LD. CIT(A) WITHOUT BRINGING THE LEGAL HEIRS OF ASSESSEE ON RECORD HAS PROCEEDED TO DECIDE THE APPEAL OF THE ASSESSEE IN T HE NAME OF DEAD PERSON (ASSESSEE). THE LD. CIT(A) SHOULD NOT HAVE PASSED T HE IMPUGNED ORDER IN THE NAME OF DEAD PERSON. THE LD. CIT(A) BEFORE PROCEEDI NG IN THE MATTER SHOULD HAVE ASKED THE LEGAL HEIRS OF THE ASSESSEE TO BRING THE L/R ON RECORD AND THEY SHOULD BE DIRECTED TO FILE THE AMENDED FORM NO. 35 BEFORE HIM IN THE MATTER IN ISSUE. THEREFORE, SINCE THE ORDER IS PASSED IN T HE NAME OF DEAD PERSON, THEREFORE, IT STANDS VOID AND NULLITY. ITA NO.215/AGRA/2014 3 4. IN VIEW OF THE ABOVE DISCUSSION, WE SET ASIDE TH E ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL OF THE ASSESSEE TO HIS FILE WITH DIRECTION TO RE-DECIDE THE APPEAL OF THE ASSESSEE BY BRING L/RS ON RECORD AND DIRECTING THE LEGAL HEIRS OF ASSESSEE TO FILE AMENDED FORM NO. 35 IN TH IS REGARD. THE LD. CIT(A) SHALL GIVE REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD BEFORE DECIDING THE APPEAL OF THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA MEHROTRA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :3 RD FEBRUARY, 2016 *AKS/- COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR