Sri P.A.Kuriakose, Angamally V. ACIT, Ernakulam

ITA 427/COCH/2010

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69053 (ITAT-COCHIN)
• Duration Of Justice: 3 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-11-2013
• Assessment Year: 2001-2002
• Appeal Filed On: 05-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: K P PAULSON SHRI M ANIL KUMAR

Judgement Text

1 ITA NO.427 & 428/COCH/2010 ITA NO.633 & 634/COCH/2010 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) I.T.A NO. 427/COCH/2010 - A.Y.2001-02 I.T.A NO. 428/COCH/2010 - A.Y.2006-07 I.T.A NO. 463/COCH/2010 - A.Y.2005-06 I.T.A NO. 464/COCH/2010 - A.Y.2007-08 LATE SHRI P.A. KURIAKOSE VS A.C.I.T., CENT.CIR.1 REP BY SHRI POLY KURIAKOSE ERNAKULAM PADATATTIL HOUSE KIDANGOOR, VENGOOR ANGAMALY PAN : AJZPP9663J (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.P. PAULSON RESPONDENT BY : SHRI M ANIL KUMAR DATE OF HEARING : 12-11-2013 DATE OF PRONOUNCEMENT : 22-11-2013 O R D E R PER N.R.S. GANESAN (JM) ALL THE FOUR APPEALS ARE FILED BY THE LEGAL HEIR O F THE DECEASED ASSESSEE AGAINST THE RESPECTIVE ORDER OF CIT(A)-I, KOCHI DATED 01 ST APRIL, 2010 FOR A.YS. 2001-02 AND 2006-07; DATED 12 TH AUGUST, 2010 FOR A.Y. 2005-06 AND 2007-08. 2 ITA NO.427 & 428/COCH/2010 ITA NO.633 & 634/COCH/2010 2. WE HEARD SHRI K.P. PAULSON, THE LD.REPRESENTATIV E FOR THE ASSESSEE AND SHRI M ANIL KUMAR, THE LD.DR. 3. THE APPELLATE COMMISSIONER DISPOSED OF THE APPEA LS BY TWO SEPARATE ORDERS DATED 01-04-2010 AND 12-08-2010. T HE COPY OF THE DEATH CERTIFICATE FILED BY THE LEGAL HEIR OF THE DECEASED ASSESSEE INDICATES THAT THE ASSESSEE EXPIRED ON 28-06-2009. THEREFORE, IT IS OBVIOUS THAT THE ASSESSEE WAS ALREADY EXPIRED WHEN THE APPEALS WERE PENDING BEFORE THE CIT(A). THEREFORE, THE IMPUGNED ORDERS PASSED BY T HE CIT(A) AGAINST A DEAD PERSON IS A NULLITY AND THEY CANNOT BE ENFORCE D. THE DEATH OF THE ASSESSEE OUGHT TO HAVE BEEN BROUGHT TO THE NOTICE O F THE CIT(A) AND THE LEGAL HEIR OUGHT TO HAVE BEEN BROUGHT ON RECORD WHI LE THE APPEALS WERE PENDING BEFORE THE CIT(A). UNFORTUNATELY, THE LEGA L HEIR WAS NOT BROUGHT ON RECORD DURING THE PENDENCY OF APPEALS BEFORE THE CIT(A) WHICH RESULTED IN PASSING ORDERS AGAINST A DEAD PERSON. THEREFORE , THE ORDERS PASSED BY THE CIT(A) AGAINST THE DEAD PERSON ARE A NULLITY AN D NON EST IN LAW. THEREFORE, THE APPEALS FILED BY THE LEGAL HEIR AGAI NST THE ORDERS WHICH ARE NON EST AND NULLITY IN THE EYES OF LAW ARE NOT MAIN TAINABLE. IT IS WELL SETTLED PRINCIPLES OF LAW THAT INCOME-TAX PROCEEDINGS WILL NOT ABATE ON THE DEATH OF AN ASSESSEE. THE PROCEEDINGS COULD BE CONTINUED AG AINST THE LEGAL HEIRS. THEREFORE, ON THE DEATH OF THE ASSESSEE, THE APPELL ATE PROCEEDINGS SHALL 3 ITA NO.427 & 428/COCH/2010 ITA NO.633 & 634/COCH/2010 BE CONTINUED AFTER IMPLEADING THE LEGAL HEIRS IN TH E PROCEEDINGS BEFORE THE CIT(A). SINCE THE CIT(A) COMPLETED THE PROCEEDINGS WITHOUT BRINGING ON RECORD THE LEGAL HEIR, THIS TRIBUNAL IS OF THE OPIN ION THAT THE PROCEEDINGS SHALL BE CONTINUED BEFORE THE CIT(A), AFTER IMPLEAD ING THE LEGAL HEIR. ACCORDINGLY, THE APPEALS ARE RESTORED ON THE FILE O F THE CIT(A). THE LEGAL HEIR OF THE DECEASED BEFORE US WILL BE AT LIBERTY T O FILE NECESSARY APPLICATION BEFORE THE CIT(A) TO IMPLEAD HIMSELF AS LEGAL HEIR OF THE DECEASED ASSESSEE. ON SUCH FILING OF THE IMPLEADING APPLICA TION, THE CIT(A) SHALL CONTINUE THE PROCEEDINGS AND PASS NECESSARY ORDERS AFRESH ON MERIT AFTER HEARING THE LEGAL HEIR OF THE DECEASED ASSESSEE. 4. WITH THE ABOVE OBSERVATIONS, ALL THE APPEALS STA ND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 22 ND DAY OF NOVEMBER, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 22 ND NOVEMBER, 2013 PK/- COPY TO: 1. LATE MR. P.A. KURIAKOSE, REPRESENTED BY SHRI POL Y KURIAKOSE, PADATATTIL HOUSE, KIDANGOOR, VENGOOR, ANGAMALY 2. A.C.I.T., CENT.CIR.2(2), ERNAKULAM 3. THE COMMISSIONER OF INCOME-TAX, KOCHI 4. THE COMMISSIONER OF INCOME-TAX(A)-I, KOCHI 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH