ACIT, Circle-29, Kolkata, Kolkata V. Shri Surendra Nath Jaidka, Kolkata

ITA 942/KOL/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9303 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 04-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOLKATA BEFORE: SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER I.T.A NO.942/KOL/2017 (ASSESSMENT YEAR: 2009-10) ACIT, CIRCLE-29, KOLKATA APPELLANT VS SHRI SURENDRA NATH JAIDKA RESPONDENT [PAN: ACWPJ 5359 D] & C.O NO.50/KOL/2018 (A/O. I.T.A NO.942/KOL/2017) (ASSESSMENT YEAR: 2009-10) LATE SURENDRA NATH JAIDKA CROSS-OBJECTOR [PAN: ACWPJ 5359 D] VS ACIT, CIRCLE-29, KOLKATA APPELLANT FOR THE APPELLANT : SHRI SANKAR HALDER, JCIT, SR.DR FOR THE RESPONDENT : NONE. DATE OF HEARING : 29.03.2019 DATE OF PRONOUNCEMENT : 03.04.2019 ORDER PER SHRI S.S. VISWANETHRA RAVI, JM: BOTH APPEAL AND CROSS-OBJECTION ABOVE FILED BY THE REVENUE AND ASSESSEE RESPECTIVELY AGAINST THE COMMON ORDER DATED 09.02.2017 PASSED BY THE COMMISSIONER OF INCOME TAX-8, KOLKATA FOR THE ASSESSMENT YEAR 2009-10. 2. AT THE TIME OF HEARING, IT IS NOTED THAT THE NOTICE ISSUED BY THE REGISTRY, ITAT RETURNED WITH AN ENDORSEMENT DECEASED. THEREFORE WE PROCEED TO HEAR THE LD. DR. 3. FIRST WE SHALL TAKE THE APPEAL OF REVENUE IN ITA NO.942/KOL/2017. SHRI SURENDRA NATH JAIDKA I.T.A NO.942/KOL/2017 & C.O NO.50/KOL/2018 ASSESSMENT YEAR: 2009-10 2 4. HEARD LD. DR AND PERUSED THE MATERIALS AVAILABLE ON RECORD. IT IS NOTED THAT THE APPELLANT-REVENUE FILED PRESENT APPEAL AGAINST THE DECEASED ASSESSEE, SHRI SURENDRA NATH JAIDKA. ON PERUSAL OF THE RECORD, IT IS NOTED THAT THE ASSESSMENT ORDER AS WELL AS THE IMPUGNED ORDER WAS PASSED BY THE CIT(A) IN THE NAME OF LEGAL HEIR I.E. SHRI GOPAL KRISHNA JAIDKA. BUT HOWEVER AS DISCUSSED ABOVE, THE APPELLANT- REVENUE INSTEAD OF FILING THE APPEAL AGAINST THE LEGAL HEIR, PREFERRED TO FILE THE APPEAL AGAINST THE DECEASED ASSESSEE, SHRI SURENDRA NATH JAIDKA WHICH IS CLEARLY EVIDENT IN FORM NO.36. THEREFORE, IN OUR OPINION, THE APPEAL AGAINST DECEASED PERSON IS NOT MAINTAINABLE AND THEREFORE, WE DISMISS THE APPEAL FILED BY THE APPELLANT-REVENUE AS NOT MAINTAINABLE WITH A LIBERTY TO FILE APPEAL, THEREBY, APPEAL OF THE REVENUE IS DISMISSED. 5. NOW, WE SHALL TAKE UP C.O NO.50/KOL/2018. WE FIND THAT GROUNDS RAISED IN THE CROSS-OBJECTION ARE SUPPORTIVE OF THE IMPUGNED ORDER OF THE CIT(A). IN THE AFOREMENTIONED PARAGRAPHS, WE DISMISSED THE APPEAL FILED BY THE REVENUE AS NOT MAINTAINABLE IN VIEW OF THE DEFECTIVE FORM 36, THEREFORE, GROUNDS IN CROSS-OBJECTION BECOMES ACADEMIC REQUIRES NO ADJUDICATION. THUS, THE CROSS-OBJECTION IS DISMISSED AS INFRACTUOUS. 6. IN THE RESULT, THE APPEAL OF THE REVENUE AND C.O OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03.04.2019. SD/- SD/- [DR. A. L. SAINI] [S.S. VISWANETHRA RAVI] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 03.04.2019 PLACE : KOLKATA RS, SR.PS SHRI SURENDRA NATH JAIDKA I.T.A NO.942/KOL/2017 & C.O NO.50/KOL/2018 ASSESSMENT YEAR: 2009-10 3 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT ACIT, CIRCLE-29, KOLKATA 2 RESPONDENT SHRI SURENDRA NATH JAIDKA, 77, S.P. MUKHERJEE ROAD, KOLKATA 700 026. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA