Smt.R.Karpagavalli and others, L/R of Late Shri R.Balaji, Kancheepuram V. ACIT, CHENNAI

ITA 668/CHNY/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5015 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 31-05-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 10-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P B SEKARAN
• Assessee Lawyers: T BANUSEKAR

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL CHENNAI B BENCH, CHENNAI. BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER & SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A. NOS. 666, 667, 668 AND 669/MDS/2010 ASSESSMENT YEARS: 2002-03, 03-04, 04-05 AND 05-06 SMT. R. KARPAGAVALLI & OTHERS, [L/H OF LATE R. BAJAJI], FLAT NO. D- 4, RAVI HOME APARTMENTS, GEM NAGAR, SEVILI MEDU, KANCHEEPURAM 631 502. [PAN:AGSPB2775M] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE I (3), CHENNAI. I.T.A. NOS. 716 AND 717/MDS /2010 ASSESSMENT YEARS: 2002-03 AND 03-04 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE I (3), CHENNAI. VS. SMT. R. KARPAGAVALLI & OTHERS, [L/H OF LATE R. BAJAJI] FLAT NO. D-4, RAVI HOME APARTMENTS, GEM NAGAR, SEVILI MEDU, KANCHEEPURAM 631 502. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI T. BANUSEKAR REVENUE BY : SHRI P.B. SEKARAN ORDER PER BENCH THESE FOUR APPEALS OF THE ASSESSEE AND TWO APPEALS OF THE DEPARTMENT ARISE OUT OF THE ORDER PASSED BY THE LD. CIT(A) I, CHENNAI FOR THE ASSESSMENT YEARS 2002-03, 03-04, 04-05 AND 05-06 IN ASSESSEES APPEALS AND 2002-03 AND 03-04 IN DEPARTMENTAL APPEALS ALL DATED 18.01.2010. 2. ALL THE APPEALS OF THE ASSESSEE AS WELL AS DEPA RTMENT ARE HEARD TOGETHER AND BEING DISPOSED OFF BY THIS SINGLE ORDER FOR THE SAKE OF CONVENIENCE. ITA ITA ITA ITA NO NONO NOS SS S. .. . 666 666666 666- -- -669 & 716 669 & 716 669 & 716 669 & 716- -- -717 717717 717/MDS/ /MDS/ /MDS/ /MDS/10 1010 10 2 3. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASS ESSEE SUBMITTED THAT DUE TO INADVERTENCE ON THE PART OF THE LEGAL HEIRS OF THE ASSESSEE, THE LD. CIT(A) COULD NOT BE INFORMED THAT THE ASSESSEE SHRI R. BALAJI HA S EXPIRED ON 29.03.2009 AND THE IMPUGNED ORDERS CAME TO BE PASSED BY THE LD. CI T(A) ON 18.01.2010 IN THE CASE OF THE DECEASED ASSESSEE AND BY FILING COPY OF THE DEATH CERTIFICATE, WHICH INDICATES THAT THE ASSESSEE HAS EXPIRED ON 29.03.20 09, IT WAS PLEADED FOR SETTING ASIDE THE ORDERS OF THE LD. CIT(A) FOR ALL THE FOUR YEARS WITH THE DIRECTION TO THE LD. CIT(A) TO SERVE LEGAL HEIRS BEFORE CONSIDERING THE APPEALS AND TO PASS A FRESH ORDER AND TO THIS MOVE OF THE LD. COUNSEL FOR THE A SSESSEE, THE LD. DR DID NOT OBJECT AND JUST SUBMITTED THAT SINCE ORDERS COULD N OT BE PASSED IN THE NAME OF THE DECEASED ASSESSEE AND IN ORDER TO REMOVE THE IR REGULARITY, THE ORDER OF THE LD. CIT(A) IS REQUIRED TO BE SET ASIDE TO BE MADE A FRESH. 4. AFTER HEARING BOTH THE SIDES AND CONSIDERING TH E MATERIAL ON RECORD, WE FIND THAT AS PER DOCUMENTARY EVIDENCE FURNISHED BEF ORE US BY THE ASSESSEE AS WELL AS BY THE DEPARTMENT, IT IS NOTICED THAT THE A SSESSEE HAS EXPIRED ON 29.03.2009, WHEREAS THE IMPUGNED ORDERS IN ALL THES E FOUR APPEALS HAVE BEEN PASSED ON 18.01.2010, WHICH IS A DATE BEYOND THE DA TE OF DEATH OF THE ASSESSEE AND AS PER THE HONBLE SUPREME COURT DECISION IN TH E CASE OF CIT V. JAI PRAKASH SINGH 219 ITR 737, IRREGULARITY COMMITTED COULD BE REMOVED BY SERVING NOTICES TO ALL THE LEGAL HEIRS BEFORE PROCEEDING IN THE CAS E OF THE DECEASED. THEREFORE, CONSIDERING THE ENTIRETY OF FACTS, CIRCUMSTANCES AN D MATERIAL ON RECORD, WE SET ASIDE THE ORDERS OF THE LD. CIT(A) AND RESTORE THE MATTERS BACK ON HIS FILE WITH THE DIRECTION TO RE-DECIDE THE APPEALS AFTER SERVING NO TICES TO ALL THE LEGAL HEIRS IN ITA ITA ITA ITA NO NONO NOS SS S. .. . 666 666666 666- -- -669 & 716 669 & 716 669 & 716 669 & 716- -- -717 717717 717/MDS/ /MDS/ /MDS/ /MDS/10 1010 10 3 THESE CASES AND GIVING OPPORTUNITY TO THE ASSESSEE AS WELL AS THE ASSESSING OFFICER. WE HOLD AND DIRECT ACCORDINGLY. 5. AS A RESULT, ALL THE APPEALS OF THE ASSESSEE AS WELL AS APPEALS OF THE DEPARTMENT ARE ACCEPTED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED SOON AFTER THE CONCLUSION OF HEAR ING ON 31.05.11. SD/- SD/- (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (U.B.S. BEDI) JUDICIAL MEMBER VM/- DATED : 31.05.2011. COPY TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.