LEGAL HEIRS OF LATE ARVIND KOTHARI, MUMBAI V. ITO 13(3)(3), MUMBAI

ITA 5414/MUM/2011

• Counselvise Citation: 541419914 RSA 2011
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 14-11-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 20-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K B MENON
• Assessee Lawyers: B R POPAT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER, A ND SHRI V. DURGA RAO, JUDICIAL MEMBER ITA NO. 5414/MUM./2011 (ASSESSMENT YEAR : 2007-08 ) LEGAL HEIRS OF LATE ARVIND N. KOTHARI C/O M/S. R.B. POPAT & CO. 4/9, VIRJI PERAJ BUILDING PARE VILLAGE ROAD, MUMBAI 400 012 PAN AABPK9558L .. APPELLANT V/S INCOME TAX OFFICER WARD 13(3)(3), MUMBAI .... RESPONDENT ASSESSEE BY : MR. B.R. POPAT REVENUE BY : MR. P.K.B. MENON DATE OF HEARING 14.11.2011 DATE OF ORDER 23.11.2011 O R D E R PER J. SUDHAKAR REDDY, A.M. THIS APPEAL FILED BY THE ASSESSEE, IS DIRECTED AGA INST THE IMPUGNED ORDER DATED 17 TH MARCH 2011, PASSED BY THE COMMISSIONER (APPEALS)-X XIV, MUMBAI, FOR ASSESSMENT YEAR 2007-08. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT MR. A RVIND N. KOTHARI, THE ASSESSEE IN THIS CASE, EXPIRED ON 7 TH MAY 2008, AND WHEREAS THE ASSESSMENT ORDER WAS PASSED ON 29 TH DECEMBER 2009. THUS, THIS IS AN ORDER PASSED ON A LEGAL HEIRS OF LATE ARVIND N. KOTHARI ITA NO. 5414/MUM./2011 2 DEAD PERSON. THE LEGAL HEIRS HAVE NOT BEEN BROUGHT ON RECORD. UNDER THESE CIRCUMSTANCES, WE QUASH THE ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER ON 29 TH DECEMBER 2009, AS CONFIRMED BY THE COMMISSIONER (A PPEALS) VIDE HIS ORDER DATED 17 TH MARCH 2011 AND ALLOW THE APPEAL OF THE ASSESSEE. 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD NOVEMBER 2011 SD/- V. DURGA RAO JUDICIAL MEMBER SD/- J. SUDHAKAR REDDY ACCOUNTANT MEMBER MUMBAI, DATED: 23 RD NOVEMBER 2011 COPY TO : (1) THE ASSESSEE; (2) THE RESPONDENT; (3) THE CIT(A), MUMBAI, CONCERNED; (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, A BENCH, ITAT, MUMBAI. TRUE COPY BY ORDER PRADEEP J. CHOWDHURY ASSISTANT REGISTRAR SR. PRIVATE SECRETARY ITAT, MUMBAI BENCHES, MUMBAI