ITO 4(2), Agra V. Sh MUKESH KUMAR SHARMA, Agra

ITA 353/AGR/2014

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0788 (ITAT-AGRA)
• Duration Of Justice: 4 year(s) 5 month(s) 26 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2000-2001
• Appeal Filed On: 20-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A GRA BENCH: A GRA BEFORE S HRI A. D. JAIN, JUDICIAL MEMBER AND DR. MITHA LAL MEENA , ACCOUNTANT MEMBER I.T.A NO. 3 53 / A GRA /201 4 (ASSESSMENT YEAR . - 200 0 - 0 1 ) ITO 4 (2), AGRA. ( REVENUE ) V S .. SHRI MUKESH KUMAR AGARWAL C - 46, KAMLA NAGAR, AGRA. PANNO.AA VPS2460G ( ASSESSEE ) REVENUE BY SHRI WASEEM ARSHAD , SR.D R . ASSESSEE BY SHRI A NURAG SINHA, A DV . ORDER PER, A. D. JAIN, JUDICIAL MEMBER: THIS IS DEPARTMENT S APPEAL FOR ASSESSMENT YEAR 200 0 - 0 1 AGAINST THE CIT(A)S ORDER DATED 31.03.2014. 2. AS PER DEATH CERTIFICATE ON RECORD, THE ASSESSEE EXPIRED ON 25.04.2014, AFTER THE PASSING OF THE CIT(A)S ORDER DATED 31.03.2014. THE PRESENT APPEAL WAS FILED ON 20.11.2014, IMPLEADING THE DECEASED ASSESSEE AS THE SOLE RESPONDENT. DATE OF HEARING 0 9 . 0 1 .201 7 DATE OF PRONOUNCEMENT 14 .02 .201 7 I.T.A NO. 353/AGRA/2014 2 3. SECTION 253(2) OF TH E I. T. ACT PROVIDES THAT IF THE, CIT OBJECTS TO ANY ORDER PASSED BY THE CIT(A) U/S 250, HE MAY DIRECT THE AO TO APPEAL TO THE ITAT AGAINST THE ORDER. LETTER DATED 18.11.2014 IS ON RECORD. AS PER THIS LETTER, THE LD. CIT DIRECTED THE AO TO FILE AN APPEAL BE FORE THE ITAT AGAINST THE ORDER DATED 31.03.2014 PASSED BY THE LD. CIT(A), THE LAST DATE OF FILING OF APPEAL BEING 21.11.2014. THE APPEAL WAS FILED ON 20.11.2014. 4. RULE 14 OF THE INCOM E TAX (APPELLATE TRIBUNAL) RULES, 1963 STATES THAT IN AN APPEAL BY TH E AO U/S 253(2) OF THE ACT, THE APPELLANT BEFORE THE LD. CIT(A) SHALL BE MADE A RESPONDENT TO THE APPEAL. 5. IN THE PRESENT CASE, SHRI MUKESH KUMAR AGARWAL, THE ASSESSEE , WAS THE APPELLANT BEFORE THE LD. CIT(A). HE , HOWEVER, EXPIRED ON 25.04.2014, AFTER T HE PASSING OF THE CIT(A)S ORDER, BUT BEFORE FILING OF THE APPEAL BEFORE THE TRIBUNAL. 6. VIDE ORDER SHEET ENTRIES DATED 23.11.2016, 21.12.2016 AND 02.01.2017, THE LD. DR HAD SOUGHT TIME TO BRING T HE LRS OF THE DECEASED ASSESSEE ON CONSULTING THE RECORD. HOWEVER, IT WAS NOT SO DONE. THE APPEAL WAS FINALLY HEARD ON 09.01.2017. 7. THE MATTER STANDS SQUARELY COVERED BY CIT VS. SMT. SANTOSH R ANI, 219 ITR 301 (M.P.), WHICH CONFIRMED THE ORDER OF THE ITAT, HOLD ING THAT APPEAL AGAINST A DEAD PERSON IS A NULLIT Y. ACCORDINGLY, THE PRESENT APPEAL HAVING BEEN FILED AGAINST A DEAD PERSON, IS HELD TO BE INCOMPETENT AND NULL AND VOID AB INITIO. I.T.A NO. 353/AGRA/2014 3 8. IN THE RESULT, THE APPEAL IS DISMISSED. O RDER PRONOUNCED IN THE OPEN COURT ON 14 /02 / 2017 . SD/ - SD/ - ( DR. MITHA LAL MEENA ) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 14 / 02 /201 7 *AKV* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR I.T.A NO. 353/AGRA/2014 4 DATE 1. DRAFT DICTATED (DNS) 2 9 .1 1 .2016 PS 2. DRAFT PLACED BEFORE AUTHOR 2 9.11 .2016 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 30.11.2016 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 30.11.2016 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.