Late Raut Prithviraj Sayaji Rao, Pune V. ACIT, Central Circle 2(2), Pune

ITA 385/PUN/2013

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0921 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 02-11-2015
• Assessment Year: 2001-2002
• Appeal Filed On: 07-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K RASTOGI
• Assessee Lawyers: K SRINIVASAN

Judgement Text

] IQ.KS ] IQ.KS ] IQ.KS ] IQ.KS IQ.KS IQ.KSIQ.KS IQ.KS IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE . . , , ! ' BEFORE SHRI R.K. PANDA, AM AND SHRI VIKAS AWASTHY, JM . / ITA NO.385/PN/2013 !$ $ / ASSESSMENT YEAR : 2001-02 MRS. REKHA P. RAUT, LEGAL HEIR OF LATE PRITHVIRAJ SAYAJIRAO RAUT, FLAT NO.4, LAXMI CHANDRA COMPLEX, 717, SADASHIV PETH, PUNE 411 030 PAN NO.AGHPR9741G . / APPELLANT V/S ACIT, CENTRAL CIRCLE-2(2), PUNE . / RESPONDENT / ASSESSEE BY : SHRI K. SRINIVASAN / DEPARTMENT BY : SHRI S.K. RASTOGI, CIT / ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 28-11-2012 OF THE CIT(A) CENTRAL, PUNE RELATING TO ASSESSMENT YEAR 2001-02. / DATE OF HEARING :02.11.2015 / DATE OF PRONOUNCEMENT:04.11.2015 2 ITA NO.385/PN/2013 2. ALTHOUGH VARIOUS GROUNDS HAVE BEEN TAKEN BY THE AS SESSEE THEY ALL RELATE TO THE ORDER OF THE CIT(A) IN CONFIRMING THE ADDITION OF RS.1,75,94,782/- MADE BY THE AO. 3. THE ASSESSEE HAS ALSO TAKEN AN ADDITIONAL GROUND CHALLENGING THE ORDER OF THE CIT(A) ON THE GROUND THAT THE SAME HAS BEEN PASSED ON A DEAD PERSON AND THEREFORE THE ORDER SHOU LD BE HELD NULL AND VOID. 4. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE FILED THE APPEAL BEFORE THE CIT(A) ON 29-10-2007. THE ASSE SSEE EXPIRED ON 23-09-2008 AFTER FILING OF THE APPEAL. HOWEVER, THE SAME COULD NOT BE BROUGHT TO THE NOTICE OF THE CIT(A) TILL THE D ISPOSAL OF THE APPEAL. THE ASSESSEE VIDE AN APPLICATION DATED 17-06 -2015 REQUESTED THE CIT(A) TO BRING THE LEGAL HEIRS ON RECORD BY PASSING APPROPRIATE ORDER. HE ACCORDINGLY SUBMITTED THAT THE O RDER MAY BE SET ASIDE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO PASS THE ORDER ON THE LEGAL HEIRS OF THE ASSESSEE. 5. THE LD. DEPARTMENTAL REPRESENTATIVE ON THE OTHER HA ND FAIRLY CONCEDED THAT SINCE THE ORDER HAS BEEN PASSED ON A D EAD PERSON, THEREFORE, THE MATTER SHOULD BE RESTORED TO THE FILE OF THE CIT(A) WITH A DIRECTION TO PASS THE ORDER ON THE LEGAL HEIRS OF THE ASSESSEE. 6. AFTER CONSIDERING THE SUBMISSIONS MADE BY BOTH THE SIDES, WE FIND THE ASSESSEE FILED THE APPEAL ON 29-01-2007 AND THE ASSESSEE EXPIRED ON 23-09-2008 BEFORE PASSING OF THE ORDER BY TH E CIT(A). THIS FACT WAS NEVER BROUGHT TO THE NOTICE OF THE CIT(A) FO R WHICH THE LD.CIT(A) PASSED THE ORDER ON THE DEAD PERSON. UNDER T HESE CIRCUMSTANCES, WE RESTORE THE ISSUE TO THE FILE OF THE CIT (A) WITH A DIRECTION TO PASS THE ORDER ON THE LEGAL HEIRS OF THE ASS ESSEE BY 3 ITA NO.385/PN/2013 DIRECTING THE ASSESSEE TO BRING ON RECORD THE LEGAL HEIRS. THE APPE AL FILED BY THE ASSESSEE IS ACCORDINGLY DISPOSED OF IN THE TER MS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT ON 04-11-2015. SD/- SD/- ( VIKAS AWASTHY ) ( R.K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER IQ.KS PUNE ; # DATED : 04 TH NOVEMBER, 2015. LRH'K ' (!* + / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. CIT ( A ) CENTRAL, PUNE 4. 5. 6. CIT CENTRAL, PUNE ' *, *, IQ.KS / DR, ITAT, A PUNE; / GUARD FILE. / BY ORDER , ' //TRUE COPY// / * / SR. PRIVATE SECRETARY *, IQ.KS / ITAT, PUNE