Animesh Paul, Habra V. ITO,Ward-50(2), Kolkata, Kolkata

ITA 981/KOL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7593 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 07-02-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 17-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 142(1); 250; 69A

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी ͬगरȣश अĒवाल, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.981/Kol/2023 Assessment Year: 2017-18 Animesh Paul........................................................................Appellant Bergoom, Habra, North 24 Parganas, W.B – 743263. [PAN: ALSPP3880C] vs. ITO, Ward-50(2), Kolkata............................................................. Respondent Appearances by: Shri Bisweswar Ghosh, AR, appeared on behalf of the appellant. Shri Pradip Kr. Biswas, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : February 31, 2024 Date of pronouncing the order : April 29, 2024 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 14.03.2023 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The assessee in this appeal has taken the following grounds of appeal: 1. The Ld. CIT(Appeals), NFAC erred in confirming the addition made by the A.O to the tune of Rs 1,29,33,910/- u/s 69A of the Income Tax Act, 1961, which was made without going into the merits of the case, I.T.A. No.981/Kol/2023 Assessment Year: 2017-18 Animesh Paul 2 therefore the confirmation by the CIT(Appeals), NFAC is illegal and the same deserves to be deleted. 2. The Ld. CIT (Appeals) NFAC passed the order without appreciating the fact that the original notice u/s 142(1) of the Income Tax Act, 1961 was made to a deceased person and therefore the same is void ab initio and any order made in consequence of such notice is null and void as well. 3. The appellant craves leave to supplement, substitute, add, alter, amend, cancel or modify all or any grounds at the time of hearing.” 3. At the outset, the ld. counsel for the LR of the assessee has submitted that in this case the assessment has been framed against the dead person, which is bad in law. 4. The ld. DR, on the other hand, has submitted that the Assessing Officer had no knowledge that the assessee had died and the notice was duly served at the given address. However, the Legal Representatives (LR) of the assessee neither informed the Assessing Officer that the assessee had died nor come forward to represent the assessee. 5. At this stage, the ld. counsel for the assessee has submitted that the assessment order is an ex parte order and the assessee was no more alive to present his case at that time. The ld. counsel has submitted that the LRs of the assessee are ready to present the case on behalf of the assessee before the Assessing Officer and that the matter be restored to the file of the Assessing Officer. 6. In view of the above submissions of the ld. AR, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the Assessing Officer with a direction that the Assessing Officer will implead the legal heirs of the assessee and thereafter make the de novo assessment in accordance with law. I.T.A. No.981/Kol/2023 Assessment Year: 2017-18 Animesh Paul 3 7. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 29 th April, 2024. Sd/- Sd/- [ͬगरȣश अĒवाल /Girish Agrawal] [संजय गग[ /Sanjay Garg] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 29.04.2024. RS Copy of the order forwarded to: 1. Animesh Paul 2. ITO, Ward-50(2), Kolkata 3.CIT (A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches