Kamla Prasad Singh, V. DCIT,

ITSSA 15/PAT/2016

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3776 (ITAT-PATNA)
• Duration Of Justice: 5 year(s) 11 month(s) 16 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 26-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 10-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member] I.T.(SS).A. No. 15/PAT/2016 Assessment Years : 1991-92 to 2000-01 Late Kamla Prasad Singh (PAN: AAXPS 1940 A) Vs. DCIT, CC-2, Muzaffarpur Appellant Respondent Date of Hearing 17.05.2022 Date of Pronouncement 27.06.2022 For the Appellant Shri Nishant Maitin, CA For the Respondent Shri Saumyajit Dasgupta, CIT ORDER Per Shri Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax(Appeals)-3, Patna [hereinafter referred to as ‘CIT(A)’] dated 20.01.2016 for the assessment years commencing from 1991-92 to 2000-01. 2. Though the Registry has pointed out that the appeal is time barred, however, in view of the decision of the Hon’ble Supreme Court in the case of Miscellaneous Application No. 665 of 2021 in SMW(C ) No. 3 of 2020, the period of filing appeal during the COVID-19 pandemic is to be excluded for the purpose of counting the limitation period. In view of this, the appeal is treated as filed within the limitation period. 3. At the outset, the Ld. Counsel for the assessee submitted that the assessee has expired long back and accordingly the case was adjourned from time to time sine-die at the request of the assessee’s counsel in order to bring the legal heirs of the assessee on record. The Ld. Counsel for the assessee submitted that despite his efforts he is not in a position to establish any contact with the legal heirs of the assessee and thus expressed his inability to bring the legal heirs on record. 2 IT(SS)A No. 15/PAT/2016 AY: 1991-92 to 2000-01 Kamla Prasad Singh 4. Considering the facts of the case and arguments of the ld. Counsel, we are of the view that the case cannot be proceeded with in absence of legal heirs of the assessee being brought on record as no valid order could be passed disposing off the appeal on merit. Therefore we are dismissing the appeal with the liberty to get the same recalled if the legal heirs wish to pursue the appeal on merits. 5. In the result, the appeal of the assessee is dismissed. Order is pronounced in the open court on 27 th June, 2022 Sd/- Sd/- (Rajpal Yadav) (Rajesh Kumar) Vice-President Accountant Member Dated: 27 th June, 2022 SB, Sr. PS Copy of the order forwarded to: 1. Appellant- Kamla Prasad Singh, C/o Nirmal & Associates, CA, Nepali Kothi, Opp. Gasoline Petrol Pump, Boring Road, Patna-800001. 2. Respondent – DCIT, Central Circle-2, Muzaffarpur 3. The CIT(A)- 3, Patna 4. Pr. CIT- Patna 5. DR, Patna Bench, Patna. True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata