DCIT, Ernakulam V. Late P.A.Kuriakose, Angamally

ITA 560/COCH/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69047 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 13-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M ANIL KUMAR

Judgement Text

1 ITA NO.560 & 561/COCH/2013 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.560 & 561/COCH/2013 (ASSESSMENT YEARS 2003-04 & 2004-05) DY.CIT, CENT.CIR.1 VS LATE P.A. KURIAKOSE ERNAKULAM PADAYATTIL HOUSE KIDANGOOR PO, ANGAMALY PAN : AJZPP9663J (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M ANIL KUMAR, C.I.T. RESPONDENT BY : NONE DATE OF HEARING : 21-11-2013 DATE OF PRONOUNCEMENT : 22-11-2013 O R D E R PER N.R.S. GANESAN (JM) THESE TWO APPEALS FILED BY THE REVENUE ARE DIRECTE D AGAINST THE COMMON ORDER OF THE CIT(A)-I, KOCHI DATED 24-06-201 3 FOR THE ASSESSMENT YEARS 2003-04 AND 2004-05. 2. NO ONE APPEARED FOR THE ASSESSEE WHEN THE APPEAL S WERE CALLED UP FOR HEARING. HOWEVER, WE FIND THAT THE APPEALS COU LD BE DISPOSED OF EVEN WITHOUT REPRESENTATION FROM THE ASSESSEE. THEREFOR E, WE HEARD THE 2 ITA NO.560 & 561/COCH/2013 APPEALS EXPARTE QUA THE ASSESSEE AND DISPOSE OF THE M ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD.DR. 3. THE CIT(A) DISPOSED OF THE APPEALS BY A COMMON O RDER DATED 24- 06-2013. THE COPY OF THE DEATH CERTIFICATE FILED B Y THE LEGAL HEIR OF THE DECEASED ASSESSEE INDICATES THAT THE ASSESSEE EXPIR ED ON 28-06-2009. THEREFORE, IT IS OBVIOUS THAT THE ASSESSEE WAS ALRE ADY EXPIRED WHEN THE APPEALS WERE PENDING BEFORE THE CIT(A). THEREFORE, THE IMPUGNED ORDER PASSED BY THE CIT(A) AGAINST A DEAD PERSON IS A NUL LITY AND THEY CANNOT BE ENFORCED. THE DEATH OF THE ASSESSEE WAS APPARENTLY BROUGHT TO THE NOTICE OF THE CIT(A), HOWEVER, UNFORTUNATELY, THE LEGAL HE IR WAS NOT BROUGHT ON RECORD DURING THE PENDENCY OF APPEALS BEFORE THE CI T(A) WHICH RESULTED IN PASSING ORDER AGAINST A DEAD PERSON. THEREFORE, TH E ORDER PASSED BY THE CIT(A) AGAINST THE DEAD PERSON IS A NULLITY AND NON EST IN LAW. HENCE, THE APPEALS FILED BY THE DEPARTMENT AGAINST THE ORDERS WHICH ARE NON EST AND NULLITY IN THE EYES OF LAW ARE NOT MAINTAINABLE. M OREOVER, THE APPEALS ARE FILED BY THE REVENUE AGAINST THE DEAD PERSON. IT I S WELL SETTLED PRINCIPLES OF LAW THAT INCOME-TAX PROCEEDINGS WILL NOT ABATE ON T HE DEATH OF AN ASSESSEE. THE PROCEEDINGS COULD BE CONTINUED AGAIN ST THE LEGAL HEIRS. THEREFORE, ON THE DEATH OF THE ASSESSEE, THE APPELL ATE PROCEEDINGS SHALL 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 3 ITA NO.560 & 561/COCH/2013 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 OF THE DEPARTMENT ARE REST ORED ON THE FILE OF THE CIT(A). THE LEGAL HEIRS OF THE DECEASED ASSESSEE W ILL BE AT LIBERTY TO FILE NECESSARY APPLICATION BEFORE THE CIT(A) TO IMPLEAD THEMSELVES AS LEGAL HEIR OF THE DECEASED ASSESSEE. ON SUCH FILING OF T HE IMPLEADING APPLICATION, THE CIT(A) SHALL CONTINUE THE PROCEEDI NGS AND PASS NECESSARY ORDERS AFRESH ON MERIT AFTER HEARING THE LEGAL HEIR OF THE DECEASED ASSESSEE. 4. WITH THE ABOVE OBSERVATIONS, BOTH THE APPEALS OF THE REVENUE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 22 ND 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. DY.CIT, CENT.CIR.1, ERNAKULAM 2. LATE SHRI P.A. KURIAKOSE, REP BY SHRI POLY KURIA KOSE, PADAYATTIL HOUSE, KIDANGOOR PO, ANGAMALY 3. THE COMMISSIONER OF INCOME-TAX, CENTRAL, KOCHI 4. THE COMMISSIONER OF INCOME-TAX(A)-I, SANJUAN TOW ERS, 2 ND FLOOR, KOCHI 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH