Late Haribansh Lal, Patna V. ACIT,C.C.2, Ranchi

ITSSA 77/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2092 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 04-12-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 27-09-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: INDERJI T SINGH
• Assessee Lawyers: MANISH RASTOGI
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, E-COURT AT KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) I.T.(S.S.)A. NOS. 76 TO 82/RAN/2019 ASSESSMENT YEARS: 2004-05 TO 2010-11 LATE HARIBANSH LAL......................................................................................APPELLANT THROUGH LEGAL HEIR DR. ARVIND KUMAR LAL [PAN: AAWPL 0722 E] VS. ACIT, CENTRAL CIRCLE-2, RANCHI.....................................................................................RESPONDENT APPEARANCES BY: SH. MANISH RASTOGI, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SH. INDERJIT SINGH, CIT(D/R), APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 26 TH , 2020 DATE OF PRONOUNCING THE ORDER : DECEMBER 4 TH , 2020 ORDER PER BENCH : THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-3, PATNA, [HEREINAFTER THE CIT(A)], PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 29.07.2019 FOR THE ASSESSMENT YEARS 2004-05 TO 2010-11. 2. HEARD BOTH THE PARTIES, CASE FILES PERUSED. 3. LD. AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SUBMITS THAT THE LD. CIT(A) PASSED A COMMON ORDER UNDER CHALLENGE, IN ALL THE ASSESSMENT YEARS WHEREIN HE CONFIRMED THE AOS ACTION ON LEGAL AS WELL AS ON MERITS. HE POINTED OUT THAT THE LD. CIT(A) PASSED EX- PARTE ORDER SINCE THERE WAS A COMMUNICATION GAP, ON ACCOUNT OF DEATH OF THE ASSESSEE, SHRI HARIBANSH LAL AFTER FRAMING OF ASSESSMENT. IN FACT THE LD. CIT(A) HAS TO BRING THE LEGAL HEIR ON RECORD AND THEN ADJUDICATE THE APPEAL IN ACCORDANCE WITH LAW. 4. THE LD. CIT(D/R) FAILS TO DISPUTE THAT THE LD. CIT(A)S COMMON ORDER UNDER CHALLENGE NOWHERE INDICATES THE ACTUAL SERVICE OF THE HEARING NOTICE ON THE ASSESSEE OR HIS LEGAL REPRESENTATIVE IN THE LOWER APPELLATE PROCEEDINGS. 2 I.T.(S.S.)A. NOS. 76 TO 82/RAN/2019 ASSESSMENT YEARS: 2004-05 TO 2010-11 LATE HARIBANSH LAL THROUGH LEGAL HEIR DR. ARVIND KUMAR LAL. 5. WE DEEM IT APPROPRIATE, UNDER THESE CIRCUMSTANCES, THAT LARGER INTEREST OF JUSTICE WOULD BE MET IN CASE THE ASSESSEES GRIEVANCE(S) CANVASSED IN ALL THESE APPEALS IS RESTORED BACK TO THE FILE OF THE LD. CIT(A) FOR PROPER ADJUDICATION AS PER LAW AFTER GIVING EFFECTIVE OPPORTUNITIES OF HEARING. IT IS MADE CLEAR THAT THE ASSESSEES LEGAL REPRESENTATIVE SHALL APPEAR IN THE LD. CIT(A)S OFFICE ON OR BEFORE 30 TH APRIL, 2021 ALONG WITH A COPY OF INSTANT REMAND DIRECTIONS AND THEREAFTER NECESSARY STEPS WOULD BE TAKEN FOR BRINGING THE LEGAL HEIR ON RECORD IN PLACE OF THE ORIGINAL ASSESSEE IN DUE COURSE. 6. THESE ASSESSEES APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. KOLKATA, THE 4 TH DECEMBER, 2020. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04.12.2020 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. LATE HARIBANSH LAL, THROUGH LEGAL HEIR DR. ARVIND KUMAR LAL, TARA BHAWAN, GOKUL PATH, PATEL NAGAR, PATNA-800 023. 2. ACIT, CENTRAL CIRCLE-2, RANCHI. 3. CIT(A)-3, PATNA. 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER PRIVATE SECRETARY ITAT, KOLKATA BENCHES