ITO, Faridabad V. Shri Bhajan Lal, Faridabad

ITA 245/DEL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3774 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 02-06-2010
• Assessment Year: 2000-2001
• Appeal Filed On: 21-01-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRISH BEDI
• Section: 144

Judgement Text

ITA NO. 245/DEL/2009 A.Y. 2000-2001 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 245/DEL/2009 A.Y. : 2000-2001 INCOME TAX OFFICER, VS. SHRI BHAJAN LAL, WARD-II(4), S/O SHRI FAKIRA, NEW CGO COMPLEX, NH-IV, VILLAGE ANKHIR, FARIDABA D NIT, FARIDABAD [APPELLANT] (RESPONDENT) DEPARTMENT BY : SHRI AMRISH BEDI, SR. DR ASSESSEE BY : NONE PER SHAMIM YAHYA: AM THE REVENUE IS IN APPEAL BEFORE US AGAINST THE OR DER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) DATED 21.11.20 08 PERTAINING TO ASSESSMENT YEAR 2000-2001. 2. THE ASSESSMENT IN THIS CASE WAS FRAMED U/S 144 O N ONE SHRI BHAJAN LAL, S/O SHRI FAKIRA VIDE ORDER DATED 20.11.2007. 3. BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEA LS) THE LD. AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAD INTER-ALIA INTI MATED THAT SHRI BHAJAN LAL EXPIRED ON 28.4.1996 AND IN SUPPORT OF WHICH HE HAD ENCLOSED THE DEATH CERTIFICATE ALSO BEFORE HIM. LD. COMMISSIONER OF INCOME TAX (APPEALS) UPON ELABORATING ON THE ISSUE IN THE APPEAL HAS ULTIMATE LY QUASHED THE ASSESSMENT. ITA NO. 245/DEL/2009 A.Y. 2000-2001 2 4. NOW AGAINST THE SAID LD. COMMISSIONER OF INCOME TAX (APPEALS)S ORDER THE REVENUE IS IN APPEAL BEFORE US. 5. FROM THE ABOVE, IT IS VERY CLEAR THAT ASSESSMENT WAS FRAMED UPON A DECEASED PERSON AND BEFORE US THE DEPARTMENT HAS AL SO FILED AN APPEAL IN THE NAME OF THE DECEASED PERSON WITHOUT REFERRING TO L EGAL HEIRS. THE BENCH HAD ENQUIRED FROM THE DEPARTMENTAL REPRESENTATIVE VIDE ORDER SHEET ENTRY DATED 24.9.2009 AS TO HOW IN THE ABOVE CIRCUMSTANCES, HO W THE DEPARTMENTAL APPEAL IS MAINTAINABLE. LD. DEPARTMENTAL REPRESENTATIVE FA ILED TO GIVE ANY PLAUSIBLE EXPLANATION IN THE COURSE OF HEARING TODAY. IN OU R CONSIDERED OPINION, THIS APPEAL FILED BY THE REVENUE UPON A DECEASED PERSON IN RELATION TO ASSESSMENT FRAMED ON A DECEASED PERSON IS NOT MAINTAINABLE. ACCORDINGLY, THIS APPEAL BY THE REVENUE IS DISMISSED. 6. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 02/06/2010 UP ON CONCLUSION OF HEARING. SD/- SD/- [R.P. TOLANI] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE 02/06/2010 SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES