D JOTHIAMMAL REPRESENTED BY L/H N DHANAVEL, CUDDALORE V. ACIT CENTRAL CIRCLE-2(1), CHENNAI

ITA 86/CHNY/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9138 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 12-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 153A

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी’ (एस एम सी) ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ (SMC) BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT आयकर अपील सं./ITA Nos.: 84, 85, 86 & 87/CHNY/2020 िनधाᭅरण वषᭅ /Assessment Years: 2012-13, 2015-16, 2016-17 & 2017-18 Late D. Jothiammal, Rep. by Legal Heir Shri N. Dhanavel, No.9, Panruti Main Road, Vadalur, Cuddalore District, Cuddalore – 607303. PAN : ACCPJ 7760J v. The ACIT, Central Circle-2(1) Chennai - 34. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri B. Sajive, JCIT स ु नवाई कȧ तारȣख/Date of Hearing : 08.11.2021 घोषणा कȧ तारȣख/Date of Pronouncement : 08.11.2021 आदेश /O R D E R 1. These four appeals by the assessee are arising out of separate orders of Commissioner of Income Tax (Appeals)-19, Chennai, in ITA Nos.196/18-19, 197/18-19, 198/18-19 & 199/18-19, all orders dated 30.08.2019. The Assessments were framed by the Assistant Commissioner of Income Tax, Central Circle – 2 (1), Chennai, for the assessment years 2 I.T.A. Nos.84 to 87/Chny/2020 2012-13, 2015-16, 2016-17 & 2017-18 vide all orders dated 21.12.2018 U/s 143(3) r.w.s. 153A of the Income Tax Act, 1961 (hereinafter ‘the Act’). 2. At the outset, it is noticed that none present for assessee, when these appeals were called for hearing. However, going through the factual situation, I decided to decide these appeals after hearing ld. senior Department Representative. 3. I have noticed that these appeals filed by the assessee are delayed / time barred by 55 days. The assessee has filed condonation petition stating the common reasons and the relevant reason mentioned reads as under:- “The petition is a sick heart patient and he has been admitted in the hospital and he has been suffering from personal issues including grieving of his wife Mrs. Jothiammal. Hence the petitioner prays that there is a genuine delay in filing FORM 36 before the Income Tax Appellate Tribunal, Chennai which may kindly be condoned and the case be decided on its merits. When these reasons were confronted to ld. senior Department Representative, he only contested that the assessee is seeking condonation for 44 days except this, he could not controvert 3 I.T.A. Nos.84 to 87/Chny/2020 the factual situation. I noticed that the order of CIT(A) is served to assessee on 20.09.2019 and the date of payment of fee is 06.01.2020 i.e., Tribunal fee. The assessee has filed these appeals on 13.01.2020. Admittedly, there is a delay of 55 days. On going by the reasons that the assessee is a heart patient and has been hospitalized and he has been suffering from personal issues like death of his wife Mrs. Jothiammal, I have noticed one unique fact in the orders of CIT(A) that CIT(A) was aware about the fact that the assessee is no more. The relevant noting is by CIT(A), wherein he has reproduced the written submissions of the assessee at Para 5, Page 3 and the relevant line reads as under:- “5. ............. .................. The only submissions filed by the Authorized Representative, unfortunately after the demise of the appellant are as follows:” It means that the CIT(A) has passed the orders on a dead person, but this is a curable defect. The CIT(A) could have impleaded the legal heirs and appellate orders should have been passed on legal heirs because the assessments were made in the correct name i.e., name of the assessee Smt. Jothiammal. Hence due to this reason, I quash these 4 I.T.A. Nos.84 to 87/Chny/2020 orders, after confronting with ld. senior DR and restore these appeals back to the file of the CIT(A), who will first implead legal heirs and then decide the appeals after allowing reasonable opportunity of hearing to the legal heirs and decide the issues on merits. 4. In the result, these appeals of the assessee are allowed for statistical purpose. Order pronounced in the open court on 8 th November, 2021 at Chennai. Sd/- (महावीर ͧसंह ) (Mahavir Singh) उपाÚय¢ /Vice President चे᳖ई/Chennai, ᳰदनांक/Dated, the 8 th November, 2021 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.