Late Subhash Agarwal, Kolkata V. ITO, WD-56(3), KOLKATA, Kolkata

ITA 885/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1836 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 07-05-2014
• Court: TRIBUNAL

Judgement Text

1 ITA NO.885/K/14 LATE SUBHAS AGARWAL IN THE INCOME TAX APPELLATE TRIBUNAL,CBENCH, KOLKATA BEFORE: SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO. 885/KOL/2014 A.Y 2006-07 LATE SUBHASH AGARWAL VS. INCOME TAX OFFICER (THROUGH GAYATRI DEVI WARD 56 (3), KOLKATA AGARWAL) PAN: ACUPA 0240L (APPELLANT) (RESPONDENT) APPEARANCES BY : NONE APPEARED FOR THE ASSESSEE/ADJ. PETITIO N FILED, REJECTED SHRI SALLONG YADEN, ADDL. CIT, LD.SR. DR FOR THE REVENUE DATE OF HEARING : 02-03-2017 DATE OF PRONOUNCEMENT : 28-04-2017 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL BY SMT. GAYATRI DEVI BEING MOTHER AND L EGAL HEIR OF THE ASSESSEE I.E LATE SUBHASH AGARWAL IS AG AINST THE ORDER DT: 17-12-2013 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), XXXVI, KOLKATA FOR THE ASSESSMENT YE AR 2006- 07. 2. IT IS NOTICED THAT AT THE TIME OF HEARING BEFOR E US NONE APPEARED ON BEHALF OF ASSESSEE. HOWEVER, SMT. GAYAT RI DEVI, MOTHER AND LEGAL HEIR OF DECEASED ASSESSEE, LATE SU BHASH AGARWAL FILED AN ADJOURNMENT PETITION. THEREFORE, W E PROCEEDED 2 ITA NO.885/K/14 LATE SUBHAS AGARWAL TO HEAR THE LD.DR AND DISPOSE OF THE APPEAL ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 3. AT THE TIME OF HEARING, IT IS NOTICED THAT THE ASSESSEE, SUBHASH AGARWAL DIED ON 27-07-2013 AND THE CIT-A P ASSED THE IMPUGNED ORDER ON 17-12-2013. ADMITTEDLY, AT THE TI ME OF PASSING OF THE IMPUGNED ORDER THE ASSESSEE, SUBHAS AGARWAL HAS EXPIRED. THEREBY, THE CIT-A PASSED THE IMPUGNED ORDER ON A DEAD PERSON, THE ASSESSEE HEREIN, WHICH IS NOT MA INTAINABLE IN THE EYE OF LAW. THEREFORE, TAKING INTO CONSIDERA TION THE SUBMISSIONS OF SMT. GAYATRI DEVI, MOTHER AND LEGAL HEIR OF THE ASSESSEE IN THE ADJOURNMENT PETITION, WE DEEM IT FI T AND PROPER TO RESTORE THE APPEAL TO THE FILE OF CIT-A FOR FRES H ADJUDICATION BY BRINGING ON RECORD LEGAL REPRESENTATIVES OF THE DECEASED ASSESSEE AND TO PASS AN ORDER AS PER LAW AFTER GIVI NG ADEQUATE OPPORTUNITY OF HEARING. THE LEGAL REPRESENTATIVES SHALL BE AT LIBERTY TO FILE REQUISITE EVIDENCES TO SUBSTANTIATE THE CLAIM. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 28/04/2 017 J.SUDHAKAR REDDY S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 28 - 04-2017 SD/- SD/- 3 ITA NO.885/K/14 LATE SUBHAS AGARWAL *PP/SPS: COPY OF THE ORDER FORWARDED TO: 1 . THE APPELLANT/ASSESSEE:LATE SUBHASH AGARWAL (THROU GH SMT. GAYATRI DEVI AGARWAL-MOTHER), 23A, N.S ROAD, 2 ND FLOOR, ROOM NO. 13, KOLKATA-700 001. 2 THE RESPONDENT/DEPARTMENT: THE INCOME TAX OFFICER, W 56(3), KOLKATA,3 GOVT PLACE WEST, 2 ND FLOOR, KOLKATA-700 001. 3 4. THE CIT(A) THE CIT 5 . DR, KOLKATA BENCH 6 . GUARD FILE . BY ORDER, ASSTT. REGISTRAR