Shri Halkuram Sahu, V. The D C I T 4 (1),

ITA 85/IND/2009

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 5998 (ITAT-INDORE)
• Duration Of Justice: 7 year(s) 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 22-12-2016
• Assessment Year: 2002-2003
• Appeal Filed On: 24-02-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LALCHAND
• Assessee Lawyers: AVINASH GOUR

Judgement Text

ITA NOS. 85 & 87/IND/209 SHRI HALKURAM SAHU 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE .., ..!', #$ # !% BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER ..&./ I.T.A. NOS. 85 & 87/IND/2009 ' ( )*( / ASSESSMENT YEARS: 2002-03 & 2004-05 LATE SHRI HALKURAM SAHU INDORE ` :: + APPELLANT VS DCIT 4(1) INDORE :: ,-+ RESPONDENT ' (. / # ASSESSEE BY SHRI MANJEET SACHDEVA AND SHRI AVINASH GOUR 0) / # REVENUE BY SHRI LALCHAND CIT DR DATE OF HEARING 22.12.2017 DATE OF PRONOUNCEMENT 6 .1.2017 O R D E R PER SHRI D.T. GARASIA, JM THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAI NST THE ORDERS OF THE LEARNED CIT(A)-II, INDORE, DATED 10.11.2008. ITA NOS. 85 & 87/IND/209 SHRI HALKURAM SAHU 2 2. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR TH E ASSESSEE SUBMITTED THAT THE ASSESSEE SHRI HALKURAM SAHU HAS DIED. THEREAFTER, VIDE APPLICATION DATED 21.4.2011 IT WAS BROUGHT ON RECORD THAT SONS OF LATE SHRI HALKURAM SAHU HAVE AUTHORISED AND NOMINATED SHRI MULLU SAHU, WHO IS ALSO ONE OF THE LEGAL HEIRS OF SHRI HALKURAM SAHU , TO REPRESENT THE PRESENT CASE IN THE CAPACITY OF L/H. THE LEARNED COUNSEL FOR THE ASSESSEE FURTHER SUBMITTED TH AT SMT. MULLU SAHU, L/H OF THE ASSESSEE, HAS ALSO DIED AND BECAUSE OF THE DISPUTE BETWEEN THE FAMILY MEMBERS OF THE ASSESSEE, HE IS NOT IN A POSITION TO BRING L/HS ON RE CORD. THE LEARNED COUNSEL FOR THE ASSESSEE, THEREFORE, PRA YED THAT HE MAY BE PERMITTED TO BRING ON RECORD THE L/H OF T HE ASSESSEE AS SOON AS THE DISPUTE BETWEEN THE L/HS COMES TO AN END. ITA NOS. 85 & 87/IND/209 SHRI HALKURAM SAHU 3 3. ON THE OTHER HAND, THE LEARNED DR OPPOSED THE ABOVE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE AN D SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE SI DES. WE OBSERVE THAT IN THE ABSENCE OF L/HS OF THE ASSESSE E, IT IS NOT PRACTICABLE FOR THE TRIBUNAL TO PROCEED WITH TH E APPEAL. HOWEVER, IN VIEW OF THE ABOVE SUBMISSIONS OF T HE LEARNED COUNSEL FOR THE ASSESSEE, WE DISMISS THE PRES ENT APPEALS WITH THE OBSERVATION THAT AS AND WHEN THE ASSESSEE BRINGS THE L/HS OF THE ASSESSEE ON RECORD, T HESE APPEALS SHALL STAND RESTORED FOR HEARING. 5. IN THE RESULT, THESE APPEALS ARE DISMISSED AS ABOVE. THE ORDER HAS BEEN PRONOUNCED IN OPEN COURT ON 6 TH JANUARY, 2017. SD/- SD/- ( ..!') (..) #$ (O.P.MEENA) (D.T.GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER 3'& / DATED : 6 TH JANUARY, 2017. ITA NOS. 85 & 87/IND/209 SHRI HALKURAM SAHU 4 DN/