LATE SHRI GULAB VORA LR, JYOTSANA G. VORA, MUMBAI V. AST CIT CIR 26(2), MUMBAI

ITSSA 36/MUM/2011

• Counselvise Citation: [2013] 121 COUNSELVISE.COM (IT) 9208 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 25 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 20-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 02-01-2013
• Assessment Year: misc
• Appeal Filed On: 25-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MANISH SANGHAVI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G, MUMBAI BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER IT(SS)A- 36/M/2011 BLOCK PERIOD: 01.04.1990 TO 08.09.2000 LATE SHRI GULAB VORA L/R SMT. JYOTSNA G. VORA C/O AMARSONS COLLECTION 63 A, BHULABHAI DESAI ROAD. MUMBAI 400026 PAN: AAAPT 9441 J VS. AST CIT CIR26(2) MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANISH SANGHAVI RESPONDENT BY : SHRI PAVAN VED DATE OF HEARING : 20.05.2013 DATE OF PRONOUNCEMENT : 20.05.2013 O R D E R PER DR. S.T.M. PAVALAN, JM: THIS APPEAL FILED BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE LD. CIT(A)-28, MUMBAI DATED 10.02.2011 CONFIRMING THE PENALTY LEVI ED BY ACIT U/S 158BFA (2) OF THE ACT FOR THE BLOCK PERIOD 01.04.1990 TO 08.09.20 00. 2. AT THE OUTSET, IT HAS BEEN BROUGHT TO OUR NOTICE THAT THE ASSESSEE LATE SHRI GULAB VORA HAS EXPIRED ON 09.08.2006 PRIOR TO THE D ATE OF PENALTY ORDER I.E. 28.02.2008. THE LD. AR HAS ALSO SUBMITTED A COPY OF THE DEATH CERTIFICATE OF THE ASSESSEE. IT IS OBSERVED THAT NEITHER THE AO NOR TH E LD.CIT(A) HAS VERIFIED THIS FACT DURING THE ASSESSMENT/FIRST APPELLATE PROCEEDINGS W HILE PASSING THE RESPECTIVE IT(SS)A-36/M/2011 LATE SHRI GULAB VORA BLOCK PERIOD 1.4.1990 TO 8.09.2000 2 ASSESSMENT/APPELLATE ORDER. IN VIEW OF THAT MATTER WE REMAND BACK THIS ISSUE TO THE FILE OF THE AO TO VERIFY THE ALLEGED FACTS AND PASS AN ORDER AFRESH ACCORDING TO LAW. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20 TH DAY OF MAY 2013. SD/- SD /- (RAJENDRA SINGH) ACCOUNTANT MEMBER (DR. S.T.M. PAVALAN) JUDICIAL MEMBER MUMBAI, DATED: 20.05.2013 SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR G BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.