ITO, Hyderabad V. Sri N.Balaraj, Secunderabad

ITA 685/HYD/2006

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 8986 (ITAT-HYDERABAD)
• Duration Of Justice: 8 year(s) 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-01-2015
• Assessment Year: 2002-2003
• Appeal Filed On: 03-07-2006
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJAT MITRA
• Assessee Lawyers: S RAMA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NOS. 684 & 685/HYD/2006 ASSESSMENT YEARS: 2001-02 & 2002-03 INCOME TAX OFFICER, WARD -11(2), HYDERABAD. SRI N. BALARAJ, SECUNDERABAD (APPELLANT) (RESPONDENT) REVENUE BY SHRI RAJAT MITRA ASSESSEE BY SHRI S. RAMA RAO DATE OF HEARING 28-01-2015 DATE OF PRONOUNCEMENT 28-01-2015 O R D E R PER SAKTIJIT DEY, J.M.: THE AFORESAID APPEALS BY THE DEPARTMENT ARE AGAINS T TWO SEPARATE ORDERS, BOTH DATED 07/03/2006, OF LD. CIT( A)-VI, HYDERABAD PERTAINING TO THE ASSESSMENT YEARS 2001-02 AND 2002 -03. 2. ON THE PREVIOUS DATE OF HEARING OF APPEAL I.E. O N 11/09/2014, SHRI S. RAMA RAO, ADVOCATE, WHO REPRESENTED THE ASS ESSEE BEFORE LD. CIT(A), BROUGHT TO THE NOTICE OF THE BENCH THAT , IN THE MEANWHILE, ASSESSEE-RESPONDENT HAS PASSED AWAY ON 11/04/2009. A COPY OF THE DEATH CERTIFICATE OF DECEASED ASSESSEE DOWNLOADED F ROM THE WEBSITE OF GREATER HYDERABAD MUNICIPAL CORPORATION (GHMC) W AS ALSO PLACED BEFORE THE BENCH. TAKING NOTE OF THIS FACT, THE BEN CH DIRECTED BOTH THE SIDES TO TAKE NECESSARY ACTION FOR BRINGING LEG AL HEIRS ON RECORD AND ADJOURNED THE HEARING OF APPEAL TO 28/01/2015. HOWEVER, WHEN APPEALS WERE CALLED FOR HEARING TODAY, LD. DR SUBMI TTED BEFORE US, 2 ITA NO. 684 & 685/HYD/2006 SRI N. BALARAJ THOUGH A LETTER WAS WRITTEN TO THE CONCERNED AO IN OCTOBER, 2014 TO SUPPLY NECESSARY INFORMATION IN THIS REGARD, BUT, N OTHING HAS BEEN HEARD FROM HIM TILL NOW. 3. CONSIDERING THE FACT THAT DEPARTMENT HAS FAILED TO BRING THE LEGAL HEIRS EVEN AFTER PASSAGE OF A CONSIDERABLE TI ME AND ALSO THE FACT THAT PROCEEDING CANNOT CONTINUE AGAINST A DEAD PERSON, WE DISMISS THE PRESENT APPEALS AS NOT MAINTAINABLE. HO WEVER, LIBERTY IS GIVEN TO THE DEPARTMENT TO SEEK RESTORATION OF APPE ALS IN CASE THEY ARE ABLE TO OBTAIN NECESSARY INFORMATION AND BRING ON RECORD LEGAL HEIRS OF ASSESSEE-RESPONDENT. 4. IN THE RESULT, APPEALS OF THE DEPARTMENT ARE DIS MISSED. PRONOUNCED IN THE OPEN COURT ON 28/01/2015 UPON CONCLUSION OF HEARING. SD/- SD/- (P.M. JAGTAP) (SAKTIJIT DEY) ACCOUNTANT MEMBER JU DICIAL MEMBER HYDERABAD, DATED: 28 TH JANUARY, 2015 KV COPY TO:- 1) ITO, WARD 11(2), HYDERABAD. 2) SRI N. BALARAJ, 12-1-508/67, LAXMINAGAR, NORTH L ALAGUDA, SECUNDERABAD. 3) CIT(A)-VI, HYDERABAD 4) CIT-V, BUDDHA BHAVAN, SECUNDERABAD. 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDE RABAD. 3 ITA NO. 684 & 685/HYD/2006 SRI N. BALARAJ DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON SR.P.S. 2. DRAFT PLACED BEFORE AUTHOR SR.P.S 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER VP 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S. 6. KEPT FOR PRONOUNCEMENT ON SR.P S. 7. FILE SENT TO THE BENCH CLERK SR.P.S. 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER