Smt. J.Regina, L/R of Late Sri S.Raji Nadar, Kovilpatti V. ITO, Madurai

ITA 539/CHNY/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4784 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 24-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R VISWANATHAN
• Assessee Lawyers: G BASKAR; T N SEETHARAMAN
• Section: 143(3)

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL CHENNAI C BENCH, CHENNAI. BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER & SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A. NOS.538 AND 539/MDS/2011 ASSESSMENT YEARS: 2003-04 AND 04-05 SMT. J. REGINA, L/R OF LATE SRI S. RAJI NADAR, 11/B, HUSSAIN STREET, KOVILPATTI 628 501. [PAN: AFAPR5747N] VS. THE INCOME TAX OFFICER, WARD II (2), MADURAI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI T.N. SEETHARAMAN & SHRI G. BASKAR REVENUE BY : SHRI R. VISWANATHAN ORDER PER U.B.S. BEDI, J.M. THESE TWO APPEALS FILED BY ONE OF THE SEVERAL LEGA L REPRESENTATIVES OF THE DECEASED ASSESSEE ARISE OUT OF THE CONSOLIDATED ORDER PASSED BY THE LD. CIT(A), MADURAI DATED 16.03.2007 RELEVANT TO THE AS SESSMENT YEAR 2003-04 AND 04-05. 2. THESE APPEALS WERE FOUND TO HAVE BEEN FILED LAT E BY FOUR YEARS FOR WHICH DEFECT MEMO WAS ISSUED AND IN RESPONSE THERETO, THE L/R MS. J. REGINA, D/O DECEASED ASSESSEE HAS FILED AN AFFIDAVIT STATING TH EREIN THAT THERE ARE EIGHT LEGAL HEIRS OF THE DECEASED ASSESSEE OUT OF WHICH THREE A RE SONS AND FIVE ARE DAUGHTERS AND BEFORE FILING OF THE APPEAL BEFORE TH E TRIBUNAL, SHE HAD TO SEEK CONSENT OF OTHER LEGAL HEIRS, WHO ARE RESIDING FARA WAY PLACES, SO ALL THE PROCESS IN GETTING THE FIRST APPEAL ORDER AND CONSENT OF OT HER LEGAL HEIRS TOOK LONGER TIME, SO FILING OF APPEAL GET DELAYED AND SINCE DELAY IS NEITHER INTENTIONAL NOR ITA ITA ITA ITA NO NONO NOS SS S. .. . 538 & 539 538 & 539 538 & 539 538 & 539/MDS/ /MDS/ /MDS/ /MDS/1 11 11 11 1 2 DELIBERATE, THEREFORE SAME MAY BE CONDONED AND APPE ALS MAY BE ADMITTED FOR HEARING AND TO THIS AFFIDAVIT AND ARGUMENTS REITERA TED AS CONTAINED IN THE AFFIDAVIT BY THE LD. COUNSEL FOR THE ASSESSEE, THE LD. DR DID NOT SERIOUS OBJECT. IN VIEW OF LD. DRS NO OBJECTION IN THIS REGARD AND CONSIDERIN G THE PLEA OF THE LD. AR, WE ARE SATISFIED THAT THE DELAY CAUSED IS NEITHER DELIBERA TE NOR INTENTIONAL, BUT BECAUSE OF THE REASONS STATED IN THE AFFIDAVIT, WHILE ACCEP TING CONDONATION REQUEST, WE ENTERTAIN THESE APPEALS FOR HEARING. 3. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASS ESSEE SUBMITTED THAT THE ASSESSEE LATE SHRI S. RAJI NADAR HAS EXPIRED ON 25. 03.2004, WHEREAS THE SEPARATE ASSESSMENT ORDERS OF THE ASSESSING OFFICER UNDER SECTION 143(3) R.W.S. 147 OF THE INCOME TAX ACT HAVE BEEN PASSED ON 28.12 .2006 THOUGH SPECIFICALLY MENTIONING IN THESE ORDERS ITSELF THAT THE ASSESSEE HAS EXPIRED ON 25.03.2004. THEREFORE, ORDERS OF THE ASSESSMENT PASSED ON A DEC EASED PERSON CANNOT BE HELD TO BE PROPER AND VALID. SO, RELYING UPON THE H ONBLE SUPREME COURTS DECISION IN THE CASE OF CIT V. JAI PRAKASH SINGH [1 996] 219 ITR 737, WHEREIN IT HAS BEEN HELD THAT SUCH ASSESSMENTS ARE IRREGULAR, IT WAS PLEADED THAT THE ORDERS OF THE ASSESSING OFFICER AS WELL AS LD. CIT( A) SHOULD BE SET ASIDE AND MATTER SHOULD BE RESTORED BACK ON THE FILE OF THE A SSESSING OFFICER FOR PASSING FRESH ASSESSMENT ORDERS KEEPING IN VIEW THE LEGAL P ROVISIONS IN THIS REGARD BY FOLLOWING HONBLE SUPREME COURTS DECISION AND TO T HIS PLEA OF THE LD. COUNSEL FOR THE ASSESSEE, THE LD. DR DID NOT OBJECT AND RATHER SUBMITTED THAT THE ORDERS SHOULD BE SET ASIDE AND MATTER CAN GO FOR REFRAMING THE ASSESSMENTS AFRESH AFTER BRINGING ALL THE LEGAL REPRESENTATIVES ON REC ORD. ITA ITA ITA ITA NO NONO NOS SS S. .. . 538 & 539 538 & 539 538 & 539 538 & 539/MDS/ /MDS/ /MDS/ /MDS/1 11 11 11 1 3 4. AFTER HEARING BOTH THE SIDES AND CONSIDERING TH E MATERIAL ON RECORD, WE FIND THAT ORDERS OF ASSESSMENT CANNOT BE PASSED IN THE NAME OF THE DECEASED PERSON AND AS PER HONBLE SUPREME COURTS DECISION IN THE CASE OF CIT V. JAI PRAKASH SINGH 219 ITR 737 IN WHICH IT HAS BEEN HELD THAT SUCH ASSESSMENT WOULD BE IRREGULAR, THEREFORE, FOLLOWING THE SAID D ECISION, WE SET ASIDE THE ORDERS OF AUTHORITIES BELOW IN THIS REGARD FOR BOTH THE YE ARS AND RESTORE THE MATTERS BACK ON THE FILE OF THE ASSESSING OFFICER WITH THE DIREC TION TO REFRAME THE ASSESSMENT ORDERS AFRESH AFTER BRINGING ALL THE LEGAL HEIRS ON RECORD AND GIVING DUE OPPORTUNITY TO THEM. WE HOLD AND DIRECT ACCORDINGLY . 5. AS A RESULT, APPEALS OF THE ASSESSEE ARE ACCEP TED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED SOON AFTER THE CONCLUSION OF HEAR ING ON 29.06.2011. SD/- SD/- (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (U.B.S. BEDI) JUDICIAL MEMBER VM/- DATED : 29.06.2011. COPY TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.