Late Raghuveer Myadam Represented by Sirisha Myadam, Hyderabad V. Dy. Commissioner of Income Tax , Circle-3(2), Hyderabad

ITA 95/Hyd/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2293 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 21-06-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 25-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

ITA NO 95 OF 2019 LATE RAGHUVEER MYADAM HYDERABAD. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.95/HYD/2019 (ASSESSMENT YEAR: 2015-16) LATE SHRI RAGHUVEER MYADAM (REP.BY SIRISHA MYADAM) HYDERABAD PAN: AFOPM5112Q VS DY. COMMISSIONER OF INCOME TAX, CIRCLE 3 ( 2 ) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : N O N E FOR REVENUE : SMT. N. SWAPNA, DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y 2015-16 AGAIN ST THE ORDER OF THE CIT (A)-3, HYDERABAD, DATED 15.11. 2018. 2. IN THIS CASE, THE APPEAL WAS FILED BY THE ASSESS EE ON 25.1.2019. ON VERIFICATION OF THE SAME, THE REGISTR Y HAS FOUND CERTAIN DEFECTS AND THEREFORE, A DEFECT NOTICE WAS ISSUED TO THE ASSESSEE. HOWEVER, THE DEFECTS ARE NOT BEING RECTIF IED BY THE ASSESSEE AND THE NOTICES WERE RETURNED UNSERVED, TH OUGH THEY HAVE BEEN ISSUED ON THE ADDRESS GIVEN IN FORM 36. A NOTHER NOTICE BY RPAD WAS ISSUED WHICH WAS ALSO RETURNED UNSERVED BY THE POSTAL AUTHORITIES. FOR THIS REASON ALONE, THE APPE AL IS LIABLE TO BE DATE OF HEARING : 21.06.2019 DATE OF PRONOUNCEMENT: 26.06.2019 ITA NO 95 OF 2019 LATE RAGHUVEER MYADAM HYDERABAD. PAGE 2 OF 2 REJECTED. HOWEVER, WE HAVE GONE THROUGH THE PAPERS FILED ALONG WITH THE APPEAL AND WE FIND THAT THE ASSESSEE HAD P ASSED AWAY ON 25.06.2017 WHEREAS THE ASSESSMENT ORDER WAS PASSED U/S 144 OF THE ACT ON 27.12.2017. THEREFORE, IT IS CLEAR THAT THE ASSESSMENT ORDER WAS PASSED ON A DEAD PERSON AND THEREFORE, SU CH AN ASSESSMENT ORDER IS NOT SUSTAINABLE. WE FIND THAT E VEN BEFORE THE CIT (A) ALSO, THE APPEAL WAS FILED IN THE NAME OF T HE ASSESSEE AND THE CIT (A) HAS PASSED THE APPELLATE ORDER IN THE N AME OF A DEAD PERSON. IT APPEARS THAT THE LEGAL HEIR OF THE ASSES SEE HAS NOT BROUGHT THE FACT OF THE ASSESSEES DEATH TO THE NOT ICE OF THE AUTHORITIES BELOW. THEREFORE, IN THE INTEREST OF JU STICE, WE DEEM IT FIT AND PROPER TO REMIT THE ISSUE TO THE FILE OF TH E AO WITH A DIRECTION TO INITIATE PROCEEDINGS ON THE LEGAL HEIR AND COMPLETE THE ASSESSMENT AFTER GIVING THE LEGAL HEIR OF THE ASSES SEE AN OPPORTUNITY OF HEARING FOR PRESENTING THEIR CASE. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH JUNE, 2019. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 26 TH JUNE, 2019. VINODAN/SPS COPY TO: 1 LATE RAGHUVEER MYADAM, REP. BY SIRISHA MYADAM, 10 -2-262/263 S.P. ROAD, WEST MAREDAPALLY, HYDERABAD 2 DY.CIT, CIRCLE 3(2) HYDERABAD 3 CIT (A)-3 HYDERABAD 4 PR. CIT 3 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER