Late Ashwin Dhirajlal Dhabalia (L/H Pratik Ashwin Dhabalia), Ahmedabad V. The ITO, Ward-6(1)(4), Ahmedabad

ITA 95/AHD/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 9508 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 16-05-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA No.95/Ahd/2021 Asstt.Year : 2012-13 Late : Ashwin Dhirajlal Dhabalia L/h. Pratik Ashwin Dhabalia 7, Shiv Darshan Flat 16, Jagabhai Park Rambaug, Maninagar Ahmedabad 380 008. PAN : ABKPD 1455 B Vs ITO, Ward-6(1)(4) Ahmedabad. (Applicant) (Responent) Assessee by : Shri Rupesh R. Shah, AR Revenue by : Shri Mukesh Sharma स ु नवाई क तार ख/D a t e o f H e a r i n g : 2 0 / 0 9 / 2 0 2 2 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 3 0 / 0 9 / 2 0 2 2 आदेश/O R D E R The present appeal has been filed by the assessee against order passed by the Commissioner of Income Tax(Appeals), National Faceless Appeal Centre (NFAC), Delhi in short referred to as ld.CIT(A)) under section 250(6) of the Income Tax Act, 1961 ("the Act" for short), dated 17.3.2021 pertaining to Asst.Year 2012-13. 2. Before me, the assessee has challenged validity of the assessment order passed in the present case on the ground that the assessment had been made on a dead person. The ground raised by the assessee in this regard reads as under: ITA No.95/Ahd/2021 2 “1. That your appellant prays that order is passed on dead person may be declared as invalid looking to the facts in the interest of justice.” 3. The impugned assessment year before me is Asst.Year 2012- 13 pertaining to the financial year 2011-12. As transpires from the orders of the authorities below, the assessee, Shri Ashwin Dhirajlal Dhabalia had expired on 28.1.2010 , i.e in F.Y 2010-11 pertaining to A.Y 2011-12 and this fact was brought to the notice of the AO during the course of assessment proceedings itself on the first occasion, by the legal heirs. Therefore, for the impugned assessment year before me i.e. Asst.Year 2012-13 the assessee was not even alive. Besides addition has been made on account of credit card payment made from the credit card in the name of the deceased assessee amounting to Rs.8,29,830/- which the legal heir was unable to explain the source of payment during the assessment proceedings. The legal heir admitted to utilizing the credit card, which continued in the name of the deceased assessee, to the extent of Rs.3,69,169/- and considering the details submitted by him regarding this utilization, the Ld.CIT(A) deleted addition made to this extent. The assessee insisted that he had utilized the credit card to this extent only. 4. Considering the above facts, we agree that the addition could not have been made in the hands of the deceased assessee at all, who was not alive during the impugned year and the card admittedly had been used by his legal heir. Any addition on account of unexplained source of expenditure in such circumstances could have been made in the hands of the legal heirs only in their individual capacity only. ITA No.95/Ahd/2021 3 The assessment framed therefore in the hands of the assessee is set aside. 5. In the result, appeal of the assessee is allowed. Order pronounced in the Court on 30 th September, 2022 at Ahmedabad. Sd/- (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 30/9/2022