ACIT CIR 23(2), MUMBAI V. JAWANTIBEN D. BHEDA, MUMBAI

ITSSA 32/MUM/2010

• Counselvise Citation: [2011] 124 COUNSELVISE.COM (IT) 7940 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 25 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 04-11-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 31-10-2011
• Assessment Year: misc
• Appeal Filed On: 09-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJIV DUTT
• Keywords: Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH I, MUMBAI BEFORE B.R. MITTAL, JUDICIAL MEMBER AND SHRI P.M. JAGTAP, ACCOUNTANT MEMBER IT(SS)A. NO. 32/MUM/2010. BLOCK PERIOD : 1988-99 TO 1998-99. ASSTT. COMMISSIONER OF INCOME-TAX, JAYWANTIBEN D. BHEDA, CIRCLE-23(2), MUMBAI. VS. 7 HEM ASHISH V.P.ROAD, MULUND (WEST) MUMBAI 400080. PAN : AAFPB0261M. APPELLANT. RESPONDENT. APPELLANT BY : SHRI SANJIV DUTT. RESPONDENT BY: NONE. DATE OF HEARING : 31-10-2011. DATE OF PRONOUNC EMENT : 04-11-2011. O R D E R. PER P.M. JAGTAP, A.M. : THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST TH E ORDER OF LEARNED CIT(APPEALS)-33, MUMBAI DATED 12-01-2010 WHEREBY HE DISPOSED OF THE APPEAL FILED BY THE ASSESSEE AGAINST THE BLOCK ASSESSMENT MADE BY THE AO FOR THE PERIOD 01-04-1987 TO 17-10-1997. 2. IN THIS CASE, THE DEPARTMENT HAS MOVED AN APPLIC ATION DATED 28-10-2011 FOR BRINGING LEGAL HEIRS OF THE RESPONDENT ASSESSEE LAT E SMT. JAYWANTIBEN D. BHEDA ON RECORDS. ALONG WITH THE SAID APPLICATION, THE DEPAR TMENT HAS FILED AN AFFIDAVIT OF THE LEGAL HEIR OF THE ASSESSEE AS WELL AS A COPY OF DEATH CERTIFICATE WHICH SHOWS THAT 2 IT(SS)A.NO. 32/MUM/2010 BLOCK PERIOD:1988-89 TO 1998-99. THE ASSESSEE HAS EXPIRED ON 12-05-2008 I.E. WELL BE FORE THE PASSING OF THE IMPUGNED ORDER BY THE LEARNED CIT(APPEALS) ON 12-01 -2010. IT IS ALSO MANIFEST FROM THE IMPUGNED ORDER OF THE LEARNED CIT(APPEALS) THAT HE WAS AWARE OF THE DEATH OF THE ASSESSEE BUT STILL PROCEEDED TO PASS T HE SAID ORDER IN THE NAME OF A DECEASED PERSON. AS HELD BY HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF DALUMAL SHAMULAL 270 ITR 62, THE ORDER PASSED AGAIN ST A DEAD PERSON IS A NULLITY WHICH IS LIABLE TO BE QUASHED. AS FURTHER HELD BY T HE HONBLE MADHYA PRADESH HIGH COURT, THE MATTER IN SUCH CASE SHOULD BE REMIT TED TO THE CONCERNED AUTHORITY FOR ENSURING COMPLIANCE OF SECTION 159 AND FOR PASS ING PROPER ORDER AFTER DUE NOTICE TO THE LEGAL REPRESENTATIVES OF THE DECEASED ASSESSEE. KEEPING IN VIEW THE DECISION OF HONBLE MADHYA PRADESH HIGH COURT IN TH E CASE OF DALUMAL SHAMUMAL (SUPRA), WE QUASH THE IMPUGNED ORDER OF TH E LEARNED CIT(APPEALS) PASSED IN THE NAME OF A DECEASED ASSESSEE AND REMIT THE MATTER BACK TO HIM FOR PASSING A FRESH ORDER DISPOSING OF THE APPEAL OF T HE ASSESSEE AFTER COMPLYING WITH THE REQUIREMENTS OF SECTION 159 OF THE ACT. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS TREA TED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THI S 4 TH DAY OF NOV., 2011. SD/- SD/- (B.R. MITTAL) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 4 TH NOV., 2011. WAKODE 3 IT(SS)A.NO. 32/MUM/2010 BLOCK PERIOD:1988-89 TO 1998-99. COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, I-BENCH. 6. GUARD FILE. (TRUE COPY ) BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI.