THE DCIT-2(1), Indore V. Retd. Capt. Vikram Singh (Executor of the will of late Smt. Laxmi Kumari), Indore

ITA 450/IND/2016

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1730 (ITAT-INDORE)
• Duration Of Justice: 6 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 03-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147; 10; 139; 143(3); 201; 48; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER आयकर अपील सं./I. T. A. No. 450/Ind/2016 A/W CO No. 13/ Ind/2017 ( नधा रण वष / As s es s ment Yea r : 2009-10) Th e D C I T- 2( 1) Ind or e बनाम/ V s . R e td . C ap t. V i k ra m S in gh (E x ec ut or o f t he w i l l o f La t e S mt . La x m i K u ma ri ), In do re (M . P . ) थायी लेखा सं./जीआइआर सं./P A N / G IR N o . : A N P P P8 6 2 5 C (Appellant/Respondent) . . (Respondent/Cross Objector) अपीलाथ ओर से/Appellant by : S h ri S u dh i r S e h ga l, A . R. यथ क ओर से / Respondent by : Shri P. K. Mitra, CIT-DR स ु नवाई क तार ख / D a t e o f H e a r i ng 09/06/2022 घोषणा क तार ख /D a te o f P r o n o u nc e me n t 29/06/2022 ORDER PER MAHAVIR PRASAD, JM: The captioned appeal and Cross Objection have been filed at the instance of the Revenue and assessee against the order of the Commissioner of Income Tax (Appeals)-I, Indore (‘CIT(A)’ in short) vide Appeal No. IT-157/15-16, dated 11.01.2016 arising out of assessment order dated 27.03.2015 passed by the Assessing Officer (AO) under s. 147 ITA No. 450/Ind/2016 A/w. CO No. 13/Ind/2017 [Retd. Capt. Vikram Singh] A.Y. 2009-10 - 2 - r.w.s. 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2009- 10. 2. The grievances, in Revenue’s appeal and assessee’s Cross Objection, raised being common, both the cases were heard together and disposed of by the common order. 3. The grounds of appeal raised by Revenue read as under: “a. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law by allowing the appeal of the assessee without appreciating and taking into account the entire facts of the case. b. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law by allowing the appeal of the assessee relying upon the decision of jurisdictional high court, whereas facts thereof was not applicable to the instant case. c. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law by allowing the appeal of the assessee by not taking into account the judicial pronouncement of jurisdictional high court in the case Smt. Kaushalyabai Vs Commissioner of Income Tax 238 ITR 1008 MP.” 4. T he fa c ts o f t he c a se ar e t ha t t h e l e a rn e d A O i ss ued n ot i c e un de r s . 1 48 o f t h e A ct i n t he na me o f S mt . La ks h m i K u ma r i w h o di e s o n 2 4. 10 . 2 01 3 . Be fo re t he A O , it w a s c on t e n ded o n be h a l f o f t he a s s es s e e t h a t s h e h a s al re a d y b ee n pa s s ed a w a y an d p r oc e e d i n g s i ni ti a t e d a nd c ar r i e d ou t pu rs ua nc e t o s ai d n ot i ce a r e n u l l an d a vo id , ba d i n l aw w i t ho u t j u r i s di c t i on b ec a us e s uc h n o t ic es w er e is s u ed a nd pr o c e ed in gs w e re c ar r i e d o u t a f t e r t he de a t h o f t he d e ce a s ed o n 24 . 1 0. 2 01 3 a n d r e q u es t e d hi m t o dr op t he p roc e e di ngs i n t he n a m e o f t h e d e c ea s e d p e r s on . T he l e a r n e d A O di d no t c are fo r t he s a me . S o fa r me ri t s o f t h e c as e a r e c o n c e r n ed t ha t a s s e sse e fi l e d th e re t u rn o f i nc o me fo r t h e y e ar un der c o ns i d e ra ti o n o n 2 6 . 0 3. 20 1 0 de c la r i n g t ot al i n co me o f R s . 45, 84 , 0 97 / - a n d s ubs e qu e n t l y a no t i c e u nd er S . 148 o f t h e A c t w a s is s ue d on 26. 03. 2 0 14. O n b e h al f o f t he ITA No. 450/Ind/2016 A/w. CO No. 13/Ind/2017 [Retd. Capt. Vikram Singh] A.Y. 2009-10 - 3 - a s s es s e e, a l e tt e r w a s fi l e d by t h e A R on 19. 0 8. 2 0 14 a nd re qu e s t e d t he A O to dr op t he p ro c e ed i n g s an d f o ll ow i n g c a s e la w s w e re a ls o qu ot e d: 1 . I T O v s . R a m p r a s a d & O r s . ( 1 9 7 2 ) 8 6 I T R 1 4 5 ( S C ) ; 2 . S h a i k h A b d u l K a d a r v s . I T O ( 1 9 5 8 ) 3 4 I T R 4 5 1 ( M P) ; 3 . C I T v s . K u m a r i P r a b h a v a t i G u p t a & O r s . ( 1 9 9 8 ) 23 1 I T R 1 8 8 ( M P ) ; 4 . C I T V s . F a t e h l a l ( 1 9 9 6 ) 1 1 8 I T R 2 1 8 ( M P ) ; 5 . C I T V s . A m a r c h a n d & S h r o f f ( 1 9 6 3 ) 4 8 I T R 5 9 ( S C ); 6 . C I T V s . D a l u m a l S h y a m u m a l ( 2 0 0 5 ) 2 7 6 I T R 6 2 ( M P ); 7 . R C J a i n ( D e e d . ) V s . C I T ( 2 0 0 5 ) 2 7 3 I T R 3 8 4 ( D e l .) ; 8 . C I T V s . M o t i r a m ( D e e d . ) T h r o u g h L H D h a r a m p a l 3 1 6 I T R 3 2 1 ( P &H ) ; 9 . R a k e s h K u m a r M u k e s h K u m a r L H o f L a t e M o h a r S i ng h ( 2 0 0 8 ) 2 1 9 C T R ( P &H ) ; 1 0 . L a t e S m t . L a x m i B a i K a r a n p u r i a T h r o u g h L H R a j e nd r a K a r a n p u r i a V s . A C I T ( 2 0 1 1 ) 1 3 0 I T D 4 0 ( I T A T , I n d o r e B e n c h ) ; 5. L ea rn e d A R re qu es t ed t ha t fro m t he a b o v e pl et h o ra o f j ud g me n t s w h e r ei n i t ha s b e e n h e l d t hat a n i nd iv i dual a s s ess e e ha s or d i n a r i l y t o be a l i vi n g pe rs on a n d t he re c an b e no a s se s sm e nt on a de a d p e rs o n. H e a l s o c i t e d t h e j ud g me nt o f H on ’ b l e M ad h y a P ra de s h H i gh C ou r t i n c a s e o f S ha i k h A bd ul K ad a r vs. IT O (19 58 ) 34 I T R 4 5 1, w he re i n i t ha s b ee n he l d t h at ; “ T h a t t h e o r i g i n a l a s s e s s e e w a s d e a d , t h e r e w a s n o p o i n t i n s e n d i n g a n o t i c e a s w e l l a s a l l t h e c o m m u n i c a t i o n s i n t h e n a m e o f t h e d e a d p e r s o n . T h e n o t i c e u / s . 3 4 i s t h e f o u n d a t i o n of j u r i s d i c t i o n , a n d t h a t n o t i c e h a s t o b e c o r r e c t . Wh e n a n o t i c e i s i s su e d t o a d e a d p e r s o n , t h e t a x i n g a u t h o r i t y c a n n o t c a t c h a n y l i v i ng p e r s o n i n t o w h o s e h a n d s t h e n o t i c e g o e s a n d a t t r i b u t e n o t i c e t o h i m . T h e C o u r t a l s o o b s e r v e d : “ U n d e r s e c t i o n 2 4 B ( 2 ) o f t h e I . T . A c t , t h e n o t i c e u/ s e c . 3 4 i n r e s p e c t o f t h e i n c o m e o f a d e c e a s e d a s s e s s e e h a s t o b e i s s u e d t o h i s e x e c u t o r , a d m i n i s t r a t o r o r l e g a l r e p r e s e n t a t i v e s . In t h e p r e s e n t c a s e t h e n o t i c e a n d a l l c o m m u n i c a t i o n s w e r e a d d r e s s e d t o “ S ” , w h o , a d m i t t e d l y , w a s d e a d a t t h a t t i m e , a n d h a d b e e n s o d e a d f o r a l o n g t i m e . T h e I T O k n e w f r o m t h e r e c o r d s o f h i s o w n o f f ic e t h a t “ S ” w a s n o t l i v i n g , a n d h e a l s o k n e w w h o h i s l e g a l r e p r e s e nt a t i v e s w e r e , b e c a u s e t h e l e g a l r e p r e s e n t a t i v e s h a d b e e n a s s e s s e d i n s u b s e q u e n t y e a r s , t a k i n g i n t o a c c o u n t t h e a s s e t s o f t h e d e c e a se d “ S ” . I n t h e s e c i r c u m s t a n c e s , i t w a s i n c u m b e n t o n t h e I T O t o c a u s e t h e n o t i c e t o b e i s s u e d t o t h e l e g a l r e p r e s e n t a t i v e s o f “ S ” . W i t h t he k n o w l e d g e t h a t ITA No. 450/Ind/2016 A/w. CO No. 13/Ind/2017 [Retd. Capt. Vikram Singh] A.Y. 2009-10 - 4 - t h e o r i g i n a l a s s e s s e e w a s d e a d , a n d t h a t h e w a s s u cc e e d e d b y h i s s o n s a n d d a u g h t e r , t h e r e w a s n o p o i n t i n s e n d i n g a n o t i c e a s w e l l a s a l l t h e c o m m u n i c a t i o n s i n t h e n a m e o f t h e d e a d p e r so n . T h e n o t i c e u / s . 3 4 i s t h e f o u n d a t i o n o f j u r i s d i c t i o n , a n d t h a t n o t i c e h a s t o b e c o r r e c t . W h e n a n o t i c e i s i s s u e d t o a d e a d p e r s o n , t h e t a x i n g a u t h o r i t y c a n n o t c a t c h a n y l i v i n g p e r s o n i n t o w h o s e h a n d s t h e n o t i c e g o e s a n d a t t r i b u t e n o t i c e t o h i m . I n t h e p r e s e n t c as e a l l n o t i c e s a n d c o m m u n i c a t i o n s a r e a d d r e s s e d t o “ S ” , w h i c h s h o w t h at t h e y a r e a l l s e n t t o a d e a d p e r s o n ... ... . T h e w o r d i n g o f t h e n o t i c e a s w e l l a s t h e l e t t e r s w h i c h h a v e b e e n w r i t t e n b y t h e D e p a r t m e n t on s u b s e q u e n t o c c a s i o n s , c l e a r l y s h o w t h a t i n s o f a r a s t h e D e p a r t me n t w a s c o n c e r n e d , i t w a s d e a l i n g w i t h “ S ” w h o , t h e y k n e w , w a s d e a d . T h e n o t i c e w a s d e f e c t i v e . A s s u c h a n o t i c e i s a c o n d i t io n p r e c e d e n t f o r a c t i o n u / s . 3 4 , t h e a s s e s s m e n t c a n n o t b e m a d e . T h e I T O i s p r o h i b i t e d f r o m m a k i n g a n a s s e s s m e n t , o n t h e s t r e n g t h o f t h e no t i c e w h i c h h e h a s i s s u e d . - E . A l f r e d v / s . A d d l . I T O [ 1 9 5 7 ] 3 2 I T R 4 0 1 ( M a d . ) r e l i e d o n . ” In t h e l a t er de c is i o n i n th e c a s e o f CI T v s. K u ma ri P ra bh a w a t i G upt a 2 31 I T R 1 8 8 t he J u ri s d i ct i o na l H i g h C ou r t h as m a de t h e fo l l ow i ng o b s er va t i ons : “ I t i s a n a d m i t t e d f a c t t h a t t h e a s s e s s e e d i e d b e f or e t h e p r o c e e d i n g s f o r a s s e s s m e n t w e r e c o m p l e t e d . S i n c e t he p r o c e e d i n g s h a d n o t b e e n c o m p l e t e d a n d i t w a s y e t t o b e c o m p l e te d , t h e r e f o r e , i t w a s i n c u m b e n t u n d e r S e c t i o n 1 5 9 ( 2 ) o f t h e A c t o n t he I n c o m e - t a x O f f i c e r t o h a v e b r o u g h t t h e l e g a l r e p r e s e n t a t i v e o f t h e d e c e a s e d o n r e c o r d a n d p r o c e e d e d f r o m t h e s t a g e w h e r e i t w a s l ef t a t t h e t i m e o f d e a t h o f t h e d e c e a s e d . A c c o r d i n g t o t h e f i n d i n g s o f t h e T r i b u n a l , t h e p r o c e e d i n g s h a d n o t b e e n c o m p l e t e d b e f o r e t h e d e a t h o f t h e a s s e s s e e ; t h e r e f o r e , t h e T r i b u n a l h a s r i g h t l y h e l d t h a t t h e a s s e s s m e n t s h o u l d b e c o m p l e t e d u n d e r S e c t i o n 1 5 9 ( 2 ) o f t h e A c t . I n t hi s v i e w o f t h e m a t t e r , w e a r e o f t h e o p i n i o n t h a t t h e v i e w t a k e n by t h e T r i b u n a l i s c o r r e c t a n d b o t h t h e q u e s t i o n s a r e a n s w e r e d a g a i n s t t h e R e v e n u e a n d i n f a v o u r o f t h e a s s e s s e e . L e a r n e d c o u n s e l f o r t h e R e v e n u e h a s s u b m i t t e d t h a t n o o r d e r h a s b e e n p a s s e d b y t h e T r i b u n a l f o r a s s e s s i n g t h e li a b i l i t y o f t h e l e g a l r e p r e s e n t a t i v e o f t h e d e c e a s e d a s s e s s e e t h o u gh t h e T r i b u n a l i n p a r a 4 o f t h e o r d e r h a s v e r y c l e a r l y o b s e r v e d : " I n s u c h c i r c u m s t a n c e s , n a t u r a l j u s t i c e d e m a n d s t h at t h e a s s e s s m e n t s h o u l d g o b a c k t o t h e I n c o m e - t a x O f f i c e r t o g i v e s u f f i c i e n t o p p o r t u n i t y t o t h e l e g a l r e p r e s e n t a t i v e s o f t h e d e c e a s e d f o r s t a t i n g t h e i r c a s e . " 5 . T h e r e f o r e , t h e T r i b u n a l w a s m i n d f u l o f t h e f a c t t h a t i n s u c h a s i t u a t i o n , t h e c a s e h a s t o b e r e m a n d e d ; t h o u g h t he T r i b u n a l h a s n o t v e r y s p e c i f i c a l l y m e n t i o n e d t h i s p a r t p r e s u m a b ly t h e T r i b u n a l m a y h a v e c r e d i t e d t h i s m u c h t o t h e I n c o m e - t a x O f f i ce r t h a t h e w i l l i n i t i a t e t h e a c t i o n u n d e r S e c t i o n 1 5 9 ( 2 ) o f t h e A c t. B e t h a t a s i t m a y , ITA No. 450/Ind/2016 A/w. CO No. 13/Ind/2017 [Retd. Capt. Vikram Singh] A.Y. 2009-10 - 5 - i f i t i s n o w p o s s i b l e u n d e r t h e l a w , t h e n i t i s o p en f o r t h e I n c o m e - t a x O f f i c e r t o p r o c e e d a c c o r d i n g t o l a w u n d e r S e c t i o n 15 9 ( 2 ) o f t h e A c t . In t he ca s e o f C I T vs . D al u ma l S h y a m u ma l t h e Ju r i s di c t i o na l H i gh C ou r t has o bs er v e d as un de r : “ I n a c a s e w h e r e a n a s s e s s e e d i e s p e n d i n g a n y a s s e ss m e n t p r o c e e d i n g s , t h e p r o v i s i o n s o f s e c t i o n 1 5 9 o f t h e Ac t g e t s a t t r a c t e d . I t i s t h e d u t y o f a s s e s s i n g o f f i c e r t o e n s u r e c o m p li a n c e o f s u b - s e c t i o n ( 2 ) o f s e c t i o n 1 5 9 b e f o r e a n y o r d e r s a r e p a s s e d . 4 . I n o u r o p i n i o n , t h e T r i b u n a l w h i l e d e c i d i n g t h e a p p e a l o u g h t t o h a v e t a k e n n o t e o f s e c t i o n 1 5 9 i b i d a n d s ho u l d h a v e a c c o r d i n g l y , r e m a n d e d t h e c a s e t o A s s e s s i n g O f f i c e r f o r e n s u r i n g c o m p l i a n c e o f s e c t i o n 1 5 9 f o r p a s s i n g a p p r o p r i a t e or d e r s o f a s s e s s m e n t a f t e r d u e n o t i c e t o l e g a l r e p r e s e n t a t i v e o f d e c e a s e d a s s e s s e e . I n d e e d , o n c e t h e a s s e s s m e n t o r d e r i s h e l d t o b e a n u l l i t y t h e n i n s u c h e v e n t c o n s e q u e n t i a l d i r e c t i o n a s c o n t em p l a t e d u n d e r s e c t i o n 1 5 9 o f t h e A c t s h o u l d h a v e b e e n g i v e n t o A ss e s s i n g O f f i c e r s o t h a t p r o p e r a s s e s s m e n t o r d e r c o u l d b e p a s s e d . ” In a r ec e n t j ud g m e nt i n t h e ca s e o f CI T v. S ur es h Ch a nd r a J a is w a l [2 01 0] 32 5 I T R 5 63 ( A l l . ) t h e A l l a h a b a d H igh C o urt ha s m a de t h e fo l lo w i ng o bs e rv a t i o n s : “ W h e r e t h e n o t i c e u n d e r s e c t i o n 1 4 8 w a s a d d r e s s e d to a n a s s e s s e e w h o w a s a l r e a d y d e a d e v e n o n t h e d a t e o f is s u e o f n o t i c e a n d t h e n o t i c e w a s n o t s e r v e d u p o n t h e l e g a l r e p r e se n t a t i v e s o f t h e d e c e a s e d b u t i t w a s s e r v e d o n m u n i m , t h e d e f e c t i n s u c h n o t i c e w a s n o t c u r e d b y s e c t i o n 2 9 2 B a n d a s s u c h t h e n o t i c e w as n o t v a l i d . ” Bu t, de s pi t e o f t h e ob je ct i o n, l ea rn e d A O ma d e th e a ddi t i o n o f Rs . 23 , 4 9, 70, 8 3 0 / -. 6. T he re a ft e r, a s s e s s ee p r e fe rr e d fi rs t s t a t ut or y app ea l b e fo r e t h e l ea rn ed CIT (A ). B e fo re t h e l e a r n e d C IT (A ), l e ar ne d A R re i te ra t ed t he s i m il a r a r gu m e n ts w ho h el d t h a t: “5.7 In view of the above facts and the judicial position the notice issued u/s section 148 of The Act therefore cannot be held to be a valid notice in the eyes of law as it was issued in the name of a person who was deceased. In view of the fact that there was no valid notice u/s 148 and subsequent notices also being issued to a person who was as per record not alive and following the above cited order of the ITA No. 450/Ind/2016 A/w. CO No. 13/Ind/2017 [Retd. Capt. Vikram Singh] A.Y. 2009-10 - 6 - jurisdictional high court the impugned order u/s 147 r.w.s. 143(3) of The Act dated 27,3.2015 cannot be upheld to be a valid order in the eyes of law. AO should have taken note of the provisions of section 159(2) of The Act.” T h us , on t h is t ec h n ic al g ro un d, C IT ( A ) a l l ow e d th e a p pe a l o f t he a s s es s e e. 7. N ow , Re ve n u e h as c o me b e f o re u s by w ay o f s e co nd s ta t ut o ry a pp e a l . 8. We h a v e g one t h r ou gh t he r e l e v a n t re c or d a n d h e ar d bo t h pa r t i es . I n t hi s ca s e , n ot ic e w as i s s u e d un de r S . 14 8 o f t he A ct o n 26 . 0 3. 2 01 4 b y th e A O w he re as a s s es se e S mt . La x mi K uma r i d ie d on 24 . 1 0. 2 01 3 a nd i t i s p er ti ne nt t o me n t io n he re t ha t t h e se f ac t s w e re br o ug h t t o t he n o t i c e o f th e l ea ne d A O w he re i n it is s e t tl e d l e g a l po s it i o n t ha t a s s ess m en t c a n no t b e fra me d i n t he cas e o f a de a d pe rs o n. Wh e n i t w a s ca me to t he no t i c e o f th e A O tha t a s s ess e e i s a de a d pe rs on i n t ha t c a s e, a s s es s me nt c ou l d h a v e be en m ad e i n t h e ha n d s o f t h e le ga l he i r s a nd sh ou l d b e t a k e n a n ec ess a ry s t ep . T h e a s s es s e e fil e d a r e t urn o f in co me f or t he ye a r u n d er co ns i d er at i o n on 26 . 0 3. 2 01 0 de cl a ri ng t o t a l i nc o me o fR s. 4 5, 84, 09 7/ -. Th e r e a ft er , no t i c e u n d e r S . 148 o f t he A c t d a t e d 26. 03 . 2 01 4 w a s i s su ed an d i n re s po ns e t o s a i d n ot i ce , a l e tt e r da t e d 2 0. 04. 2 0 1 4 w a s f i le d be fo r e t he A O w he re i n i t w as s t at e d th a t : i . S mt . L a x mi K u ma ri , a s s es s e e, w a s pa s s e d a w a y. A ph o to c op y o f t he d e a th ce r t i fi c a t e i s s ue d b y t he D y . Re gis t r a r ( Bi r t hs & D e at hs ) V i l l a g e Bi c ho l i M a rd an a, J an P a nc h a y a t, In dor e. i i . T he no t i c e is s u ed b y yo u i s , t he re fo r e, not i n ac c or da nc e w i th t he l a w . i i i. U nde r he r l as t w il l d at e d 14. 0 8 . 2 0 13 , I ha ve be e n a pp o i n t e d a s e xe cu t o r , i nt e r- a l i a , to ad m i n i s te r t he e s t at e . i v. Wi t ho u t p re j u d i c e , I h av e t o s ta t e t ha t t h e r e tu r n f il e d b y t h e de c ea s e d u/ s 1 39 ( 1) o f t he I . T . A ct , 19 61 f o r t h e A. Y . 2009 - 10 ITA No. 450/Ind/2016 A/w. CO No. 13/Ind/2017 [Retd. Capt. Vikram Singh] A.Y. 2009-10 - 7 - pl e as e d b e t a ke n a s due c o m p l i a n c e o f t he no ti c e u nd e r r ep ly , r e a d w i th t h e re t ur n o f i n co m e f il e d b y h er f or t he A . Y . 201 2- 1 3 . v. I a l s o r e q ue s t yo u t o l e t m e kn o w t h e ‘ re a s o n reco rd e d ’ fo r t h e i s s ue o f t h e no ti c e u /s 1 48 o f t h e A c t t o e n a b le m e t o fi l e t he ob j e c ti on f or re -o p en i n g t h e a s s es s me n t. vi . A n a ut h or i t y l et t e r i n fa v o ur o f t h e c ou n se l (CA ) i s en c l os e d. Bu t d e s pi te o f a b o ve ob je c ti on s , no t i c e u nd e r s . 142(1 ) da t e d 16 . 0 1. 2 01 5 a nd 2 0 . 0 2. 201 5 w er e a l s o i s su ed i n t h e na me o f t he de c ea s e d a s s ee s s ee c o m p l i a n c es t o t h e no ti c e w e r e ma d e by th e A R a nd f i n a l l y i mp u g n e d o r d e r u/ s . 14 7 r . s. w . 143( 3) of t h e A ct da t e d 27 . 0 3. 2 01 5 w a s pa s s e d i n th e na me o f t he d ec ea s e d. The re a ft er , be fo r e t h e l ea rn e d CI T (A ), a d et a il e d s ub mi s s io n w as m a de a n d t h e s a me w a s pa rt o f t he i mp u gn e d o rd e r. Th e H o n ’ bl e A pe x C o ur t a n d s e ve r a l H i g h Co ur t s ha ve he l d th at th e not i c e w a s no t se r v ed u p on a de a d pe rs o n. I n o u r c o ns i d e r e d o p i n i o n, l ea rn ed A O o ugh t t o ha ve t ak en t he o th e r r e me di a l. T o ou r c ons i de re d o p i n i on , s a me i s a mou nt t o m is c a r ri ag e o f j us t i ce . T h e re fo r e, i n v ie w o f t he ab ov e , w e do n o t fi nd an y me ri t i n t he a ppe a l fi l e d by t h e Re ve nue a nd w e a re n o t i n c l i ne d t o i nt e r fe r e i n th e or d e r pa s se d by t h e C I T (A ). To be s t o f ou r k now l e dg e, t he l e ar ne d C I T( A ) ha s p as s ed a de t ai l e d a nd re a s o ne d o rd er a n d s a me do e s no t r e q u i re an y ki n d of i n t e r fe re nc e a t ou r e n d. 9. In th e re s ul t , a pp e a l f il e d by t he R ev en u e i s dis mi s s ed . CO N O . 13 /I nd / 2 0 1 7 10 . T he g r o un ds o f a p pe al r a is e d b y a s s es s e e i n Cros s O b je c ti on re a d he re u nd e r : “ 1 . T h e l d . C o m m i s s i o n e r o f I n c o m e T a x ( A p p e a l s ) e rr e d i n o b s e r v i n g “ T h e A s s e s s i n g O f f i c e r i s d i r e c t e d t o t a ke a c t i o n a s p e r l a w b y i s s u i n g a v a l i d n o t i c e u / s . 1 4 8 o f t h e A c t . ” I t i s w i t h o u t p r e j u d i c e a n d b e d e l e t e d / e x p u n g e . ITA No. 450/Ind/2016 A/w. CO No. 13/Ind/2017 [Retd. Capt. Vikram Singh] A.Y. 2009-10 - 8 - 2 . W i t h o u t p r e j u d i c e , t h e r e s p o n d e n t h e r e i n s h o u l d n o t h a v e b e e n n a m e d a s “ r e s p o n d e n t ” , a s h e h a s , b y h i s l e t t e r d a te d 2 5 . 0 4 . 2 0 1 6 a l r e a d y c o m m u n i c a t e d t o t h e L d . A . O . t h a t t h e r e s p on d e n t h e r e i n i s n o t a n E x e c u t o r a s a n d t h e e s t a t e o f d e c e a s e d h a s be e n f u l l y d i s t r i b u t e d t o t h e s p e c i f i e d l e g a t e e s a n d n o t h i n g re m a i n e d t o a d m i n i s t e r a n d e x e c u t e s i n c e . ” 11 . S i nc e, w e ha v e co n fi r m e d t h e ac t i o n o f t he l e a rne d CI T (A ) a nd gr a n t e d r el i e f t o t h e a s s e s s ee , t h er e f o re , Cro s s O bj e c t i o n i s di s mis s e d. 12 . In t he c o m bi ne d r e s ul t , t h e c a p ti on ed a pp e a l fil e d by R e v en u e a nd C r os s O b je c ti o n f il e d b y a s s es s e e b ot h ar e di s mis s e d. Sd/- Sd/- (BHAGI RATH M AL BI YANI) (MAHAVIR PRASAD) ACCOUNTA NT MEMB ER JUDICIAL MEMBER Indore: Dated 29/06/2022 S.K.SINHA आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. राज व / Revenue 2. आवेदक / Assessee 3. संबं)धत आयकर आय ु +त / Concerned CIT 4. आयकर आय ु +त- अपील / CIT (A) 5. /वभागीय 2त2न)ध, आयकर अपील य अ)धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड8 फाइल / Guard file. By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore This Order pronounced in Open Court on 29/06/2022 ITA No. 450/Ind/2016 A/w. CO No. 13/Ind/2017 [Retd. Capt. Vikram Singh] A.Y. 2009-10 - 9 - 1.Date of dictation on 20.06.2022 2.Date on which the typed draft is placed before the Dictating Member 22.06.2022 3.Date on which the approved draft comes to the Sr.P.S./P.S. 4.Date on which the fair order is placed before the Dictating Member for pronouncement 5.Date on which the fair order comes back to the Sr.P.S./P.S 6.Date on which the file goes to the Bench Clerk 7.Date on which the file goes to the Head Clerk 8.The date on which the file goes to the Asstt. Registrar for signature on the order 9.Date of Dispatch of the Order