Dwarkabai Bapugiri Gosavi, Satara V. ITO (CIB), Kolhapur

ITA 353/PUN/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1695 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 06-06-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 04-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HITENDRA NINAWE

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE . . , ! , # $ BEFORE SHRI R.K. PANDA, AM AND SHRI VIKAS AWASTHY, JM . / ITA NO.353/PN/2013 #& & / ASSESSMENT YEAR : 2005-06 SMT.DWARKABAI BAPUGIRI GOSAVI, 22, KARANJE SATARA, SATARA PAN NO. AOIPG1399C . / APPELLANT V/S ITO (CIB) KOLHAPUR . / RESPONDENT / ASSESSEE BY : NONE / REVENUE BY : SHRI HITENDRA NINAWE / ORDER PER R.K.PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 21-11-2012 OF THE CIT(A) CENTRAL, PUNE RELATING TO ASSESSMENT YEAR 2005-06. 2. THIS APPEAL WAS FIXED FOR A NUMBER OF TIMES STARTING FRO M 12-03-2014 AND WAS GETTING ADJOURNED FROM TIME TO TIME DUE TO NON- APPEARANCE BY ANYBODY FROM THE SIDE OF THE ASSESSEE. S UBSEQUENTLY ON 07-01-2015 IT WAS NOTICED FROM THE REPORT OF THE POSTAL AUTHORITIES THAT THE ASSESSEE HAS DIED. ACCORDINGLY, THE BENCH DIRECTED THE AO THROUGH THE LD. DEPARTMENTAL REPRESENTATIVE TO FIND OUT THE LEGAL HEIR OF THE ASSESSEE AND FILE THE DETAILS IN THE REGISTRY BEFORE THE NE XT DATE OF HEARING. SUBSEQUENTLY, THE CASE WAS AGAIN GETTING ADJO URNED FROM TIME TO TIME. TODAY, WHEN THE LD. DEPARTMENTAL REPRESE NTATIVE WAS / DATE OF HEARING :06.06.2016 / DATE OF PRONOUNCEMENT:08.06.2016 2 ITA NO.353/PN/2013 DIRECTED TO EXPLAIN AS TO WHAT IS THE REPORT OF THE AO O N THIS ISSUE THE LD. DEPARTMENTAL REPRESENTATIVE FILED THE FOLLOWING LETTERS : OFFICE OF THE ASSTT. COMMISSIONER OF INCOME TAX, SATARA CIRCLE, SATARA MANJUNATH MANOR, OPP. SCIENCE COLLEGE, SAD AR BAZAR, SATARA PHONE NO.02162-221824 FAX [phone] --------------------------------------------------- ------------------------------------------ NO.STR/ACIT/ITAT/DWARKABAI GOSAVI/2015-16/798 DATED 27/07/2015 TO THE COMMISSIONER OF INCOME TAX, ITAT-II, MAHARASHTRA JEEVAN PRADHIKARAN BLDG., STAVELY ROAD, CAMP, PUNE 411001 (KIND ATTN : ADD.CIT, ITAT-II, PUNE) (SUBMITTED THROUGH PROPER CHANNEL) SIR, SUB : ITA NO.353/PN/2013 IN THE CASE OF SMT. DWARK ABAI BAPUGIRI GOSAVI FOR A.Y. 2005-06 REPORT REGARDI NG. REF : PN/CIT/ITAT/DBG/2015-16/211 DATED 15/07/2015 -------------------------------------------------- ------------------------- KINDLY REFER TO THE ABOVE 02. AS DIRECTED, THE INSPECTOR ATTACHED WITH THIS O FFICE HAS MADE AN ENQUIRY IN ORDER TO BROUGHT THE LEGAL HEIRS IN THE CASE OF LAT E DWARKABAI BAPUGIRI GOSAVI ON RECORD, AS REQUESTED BY THE HONBLE ITAT, PUNE BENC H, PUNE. THE REPORT SUBMITTED BY THE ITI IS SELF-EXPLANATORY WHICH IS E NCLOSED HEREWITH FOR READY REFERENCE. 03. AS REPORTED, SMT. DWARKABAI BAPUGIRI GOSAVI HAS EXPIRED TWO YEARS AGO AND NO LEGAL HEIR IS AVAILABLE AT PRESENT INSTANCE, WHO MAY ASSURE TO FILE THE REVISED APPEAL/FORM NO.36 BEFORE THE ITAT, PUNE BEN CH, PUNE IN THE ABOVE CASE. YOURS FAITHFULLY, SD/- (KUMAR ARBIND BHARDWAJ) ASSTT. COMMISSIONER OF INCOME TAX, SATARA CIRCLE, SATARA 3. THE REPORT OF THE WARD INSPECTOR READS AS UNDER : DATED: 27/07/2015 TO, THE ASSISTANT COMMISSIONER OF INCOME TAX, SATARA CIRCLE, SATARA. SIR, SUB : SUBMISSION OF ENQUIRY REPORT IN THE CASE OF SMT. DWARKABAI BAPUGIRI GOSAVI (AOIPG1399C) OF SA TARA REGARDING. ------------------------------------------------- ----------------------------- 3 ITA NO.353/PN/2013 THE ASSTT. COMMISSIONER OF INCOME, SATARA CIRCLE, S ATARA HAS DIRECTED ME TO ASCERTAIN THE POSITION OF SURVIVE LEGAL HEIR IN THE CASE OF SMT. DWARKABAI BAPUGIRI GOSAVI. 02. AS DIRECTED, I HAVE VISITED THE LAST KNOWN ADD RESS OF THE SMT. DWARKABAI BAPUGIRI GOSAVI, I.E. 22, KARANJE, SATARA. AT THE A BOVE PLACE SISTER OF DWARKABAI GOSAVI IS PRESENTLY STAYING. AS INFORMED BY SHRI. RAMESH GIRI GOSAVI, RELATIVE, WHO IS ALSO PRESENT ON THE ABOVE ADDRESS, THAT SMT. DWA RKABAI GOSAVI EXPIRED TWO YEARS AGO. HER HUSBAND HAS ALSO EXPIRED LONG AGO AN D SINCE THEN DWARKABAI WAS STAYING WITH HER BROTHER ON THE ABOVE ADDRESS AT KA RANJE. LATE DWARKABAI GOSAVI HAS TWO ISSUES, ONE SON AND ONE DAUGHTER. THE DAUGH TER IS MENTALLY SICK AND SHE IS NOT IN POSITION TO EXPLAIN ANYTHING. HER SON LEFT T HE HOME ALMOST SIX YEARS AGO, AND IS TRACELESS. THERE IS NO INFORMATION ABOUT HIS WHE REABOUT. THUS NO LEGAL HEIR IS AVAILABLE AT PRESENT INSTANCE IN THE ABOVE CASE, WH O MAY ASSURE TO FILE THE REVISED APPEAL. FURTHER, IT IS ALSO ASCERTAINED THAT PRESENTLY THER E IS NO ANY PROPERTY/ASSETS AVAILABLE IN THE NAME OF LATE DWARA KABAI GOSAVI. SUBMITTED. YOURS FAITHFULLY, SD/- (G.R. KUMBHAR) INSPECTOR OF INCOME TAX, SATARA 4. FROM THE ABOVE IT IS NOTICED THAT THE ASSESSEE HAS A LREADY DIED AND THE LEGAL HEIRS ARE NOT YET BROUGHT ON RECORD. THE REFORE, WE DISMISS THE ABOVE APPEAL IN-LIMINE. HOWEVER, THE LEGAL HEIRS O F THE ASSESSEE, IF SO ADVISED, MAY REVIVE THE APPEAL BY BRINGING THE LEGAL HEIRS ON RECORD AS PER LAW. THE BENCH MAY AT ITS DISCRETION R EVIVE THE APPEAL AND HEAR THE APPEAL ON MERIT. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISS ED IN- LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 08-06-2016. SD/- SD/- ( VIKAS AWASTHY ) ( R.K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE ; DATED : 08 TH JUNE, 2016. 4 ITA NO.353/PN/2013 ) *#,! -! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. THE CIT(A ) CENTRAL, PUNE 4. 5. 6. THE CIT CENTRAL, PUNE $ ''(, (, / DR, ITAT, B PUNE; - / GUARD FILE. / BY ORDER , // TRUE COPY // // $ ' //TRUE /0 ' ( / SR. PRIVATE SECRETARY (, / ITAT, PUNE