ACIT, Chandigarh V. Late Sh. Ishar Singh Prop., Chandigarh

ITA 959/CHANDI/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5083 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 7 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-09-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 05-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N K SAINI
• Section: 147; 148

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA NO. 959/CHD/2014 ASSESSMENT YEAR: 2006-07 THE ACIT, VS. LATE SH. ISHAR SINGH PROP. CIRCLE 2(1), S.P.TRADING, CHANDIGARH CHANDIGARH PAN NO.AECPS9572P & C.O. NO.50/CHD/2014 (IN ITA NO. 959/CHD/2014) ASSESSMENT YEAR: 2006-07 LATE SH. ISHAR SINGH PROP. VS. THE ACIT, CIRCLE 2( 1), S.P. TRADING, CHANDIGARH CHANDIGARH PAN NO.AECPS9572P (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. CHANDER KANTA RESPONDENT BY : SH. N.K.SAINI DATE OF HEARING : 29.06.2017 DATE OF PRONOUNCEMENT : 04.07.2017 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE REVENU E AND CROSS OBJECTION BY THE ASSESSEE AGAINST THE ORDER DATED 2 9.08.2014 OF THE 2 COMMISSIONER OF INCOME TAX (APPEALS) [HEREINAFTER R EFERRED TO AS CIT(A)], CHANDIGARH. 2. THE REVENUE IS AGGRIEVED BY THE ACTION OF THE CI T(A) IN HOLDING THAT THE NOTICE DATED 28.3.2013 ISSUED U/S 148 OF THE IN COME-TAX ACT, 1961 (IN SHORT 'THE ACT') WAS INVALID / VOID AB INITIO BECA USE IT WAS ISSUED IN THE NAME OF A DEAD PERSON. 3. THE BRIEF FACTS RELATING TO THE ISSUE UNDER CONS IDERATION ARE THAT THE ORIGINAL ASSESSMENT IN THE CASE OF SHRI ISHAR SINGH NAGPAL WAS MADE ON 18.12.2008. SHRI ISHAR SINGH NAGPAL SUBSEQUENTLY EX PIRED ON 18.2.2013. NOTICE U/S 148 OF THE ACT DATED 28.3.2013 WAS ISSUE D ON SH. ISHAR SINGH NAGPAL BY THE ASSESSING OFFICER. THE LD. CIT(A) QUA SHED THE ASSESSMENT ORDER PASSED U/S 147 OF THE ACT OBSERVING THAT THE NOTICE U/S 148 WHICH WAS VERY BASIS FOR THE REOPENING OF THE ASSESSMENT WAS ISSUED IN THE NAME OF SHRI ISHAR SINGH NAGPAL WHO HAS ALREADY EXPIRED BEF ORE THE DATE OF ISSUANCE OF NOTICE. EVEN THE IMPUGNED ASSESSMENT H AD BEEN MADE IT THE NAME OF SMT. KIRAN BALA LEGAL HEIR OF LATE SHRI ISH AR SINGH NAGPAL. AS THE ASSESSING OFFICER ASSUMED JURISDICTION BY ISSUE OF NOTICE U/S 148 OF THE ACT WHICH WAS INVALID BEING ISSUED IN THE NAME OF DEAD PERSON, THE SUBSEQUENT ASSESSMENT ORDER PASSED WAS ALSO INVALID AND THE SA ME WAS RIGHTLY ANNULLED BY THE LD. CIT(A). WE THEREFORE, DO NOT FIND ANY MERIT IN THE APPEAL OF THE REVENUE AND THE SAME IS ACCORDINGLY DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. 3 C.O. NO.50/CHD/2014 5. SINCE, WE HAVE DISMISSED THE APPEAL OF THE REVEN UE, THE CROSS OBJECTIONS FILED BY THE ASSESSEE NEEDS NO ADJUDICAT ION BEING INFRUCTUOUS, AND THE SAME ARE ACCORDINGLY DISMISSED. 6. IN THE RESULT, THE APPEAL OF THE REVENUE AS WELL AS CROSS OBJECTIONS OF THE ASSESSEE ARE HEREBY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.07.2017 SD/- SD/- (DR. B.R.R. KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 4 TH JULY, 2017 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR