I.T.O Wd - 54(4),kolkata, Kolkata V. Smt Indrani Chatterjee (Decased) L/H,Soumitra Mookherjee, Kolkata

ITA 388/KOL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5105 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2016
• Appeal Filed By: Department
• Bench Allotted: C
• Next Hearing Date: 16-02-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 27-02-2013
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI WASEEM AHMED , AM] I.T.A NO.388/KOL/2013 ASSESSMENT YEAR: 2005-06 INCOME-TAX OFFICER, WD-54(4), KOLKATA. VS. SMT. INDRANI CHATTERJEE (DECEASED) L/H SOUMITRA MOOKHERJEE (PAN: ABYPC8407A) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 16.02.2016 DATE OF PRONOUNCEMENT: 16.02.2016 FOR THE APPELLANT: SHRI ASHOK KUMAR, JCIT FOR THE RESPONDENT: SHRI J. P. KHAITAN, AR ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY REVENUE IS ARISING OUT OF ORDER OF C IT(A)-XXXVI, KOLKATA VIDE APPEAL NO. 599/CIT(A)-XXXVI/KOL/37/WD-54(4)/10-11 DATED 17 .12.2012. ASSESSMENT WAS FRAMED BY ITO, WD-54(4), KOLKATA U/S. 147/144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2005-06 VIDE HIS ORD ER DATED 31.12.2010. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE STA TED THAT THE ASSESSMENT WAS FRAMED ON A DEAD PERSON AND THIS FACT IS RECORDED BY AO IN HIS ASSESSMENT ORDER AT PAGE 1 LAST PARA, WHICH READS AS UNDER: AS PER INSPECTORS REPORT IT REVEALED THAT SMT. I NDRANI CHATTERJEE, THE ASSESSEE, HAS DIED LONG BEFORE AND THE SAID PROPERTY I.E. FLAT NO. A-202, 7 /1A, SUNNY PARK, KOLKATA-19 IS NOW UNDER THE POSSESSION OF SRI SOUMITRA MUKHERJEE, STATED TO BE THE NEPHEW OF THE DECEASED, NOW LIVING AT DELHI. 3. ACCORDING TO LD. COUNSEL, THE ASSESSMENT WAS FRA MED U/S. 147/144 OF THE ACT DATED 31.12.2010 BUT THE ASSESSEE DIED ON 05.04.2009. AC CORDING TO HIM, THIS ASSESSMENT HAS RIGHTLY BEEN QUASHED BY CIT(A) ON THIS GROUND ALSO. WHEN T HIS FACT WAS REFERRED TO LD. SR. DR, HE RELIED ON THE ASSESSMENT ORDER ONLY. 4. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH FACTS AND CIRCUMSTANCES OF THE CASE. WE FIND THAT THE ASSESSEE INDRANI CHATTERJEE DIED O N 05.04.2009 AND ASSESSMENT WAS FRAMED ON A DEAD PERSON AND LEGAL HEIRS ARE NOT BROUGHT ON RECO RD BY SUBSTITUTING IN TERM OF SECTION 159 OF THE ACT. ONCE THIS IS THE POSITION THE ASSESSMENT I S TO BE MADE IN THE HANDS OF LATE INDRANI 2 ITA NO.388/KOL/2013 SMT. INDRANI CHATTERJEE, AY 2 005-06 CHATTEJEE ALTHOUGH THROUGH LEGAL HEIRS BY ADOPTING THE PROCEDURE PRESCRIBED U/S. 159 OF THE ACT. THE AO HAS NOT GONE INTO THIS ASPECT DESPITE THE FA CT THAT HE WAS INFORMED THAT ASSESSEE LATE INDRANI CHATTERJEE HAS ALREADY EXPIRED ON 05.04.200 9 DURING THE PENDENCY OF THIS ASSESSMENT PROCEEDINGS. IN TERM OF THE FACTS AND CIRCUMSTANCE S, THE ASSESSMENT OF THE DECEASED PERSON CAN BE ASSESSED BY ADOPTING THE PROCEDURE PRESCRIBED U/ S.159 OF THE ACT. THE REVENUE, IF LAW PERMITS, CAN TAKE ACTION ON LEGAL HEIRS TO MAKE THE ASSESSMENT AFTER ADOPTING THE PROCEDURE PRESCRIBED U/S. 159 OF THE ACT. ACCORDINGLY, THIS L EGAL ISSUE IS DECIDING IN FAVOUR OF THE ASSESSEE AND THE APPEAL OF REVENUE IS DISMISSED. 5. IN THE RESULT, APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (WASEEM AHMED) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16 TH FEBRUARY, 2016 JD. SR. P.S COPY OF THE ORDER FORWARDED TO: 1. APPELLANT ITO, WARD-54(4), KOLKATA 2. RESPONDENT SMT. INDRANI CHATTERJEE (DECEASED) L/H SOUMITRA MOOKHERJEE, C-8, JANGPURA EXTENSION, 2 ND FLOOR, NEW DELHI-110014. 3. CIT(A) , KOLKATA 4. CIT , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .