LATE SABITA PRASAD, L/H DURGA PRASAD,RANCHI V. ITO, WARD 3(1), RANCHI

ITA 62/RAN/2025

AI Insights

The case involves appeals filed by Durga Prasad, the husband of the late Sabita Prasad, against the orders of the ld. Addl/JCIT(A)-3, Bengaluru, and the ld. CIT(A), NFAC, Delhi, concerning the assessment years 2012-13 and 2013-14 respectively. The appeals were necessitated due to the passing of the original assessee, Sabita Prasad, whose death occurred after the assessment orders were issued but before the appellate orders. The tribunal noted the absence of the legal representative in the records and decided to restore the issues to the Assessing Officer for proper adjudication, ensuring the legal representative is duly recorded and notified.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826222 (ITAT-RANCHI)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 19-03-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 62 & 63/Ran/2025 (Assessment Years-2012-13 & 2013-14) Late Sabita Prasad, Through L/H- Durga Prasad, Sabita Palace, Adarsh Nagar, Beside Bank of India, Gonda, Kanke Road, Ranchi-834008. PAN No. AXPPP 2104 A Vs. I.T.O., Ward-3(1), Ranchi. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary, A.R. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 06/01/2026 Date of pronouncement 06/01/2026 O R D E R PER: BENCH 1. These are the appeals filed by the husband of the late assessee Sabita Prasad against the orders of the ld. Addl/JCIT(A)-3, Bengaluru in Appeal No. CIT(A), Ranchi/10297/2017-18 dated 08/07/2024 for the A.Y. 2012-13 and the order of the ld. CIT(A), NFAC, Delhi in Appeal No. CIT(A), Ranchi/10298/2017-18 16/02/2024 for the A.Y. 2013-14 respectively. 2. Shri M.K. Chowdhary, ld. Authorised Representative represented on behalf of the assessee and Shri Rajib Jain, ld. CIT-DR represented on behalf of the revenue. 3. The ld. AR of the assessee has placed before us the death certificate of the assessee. The date of death is noticed to be 12/12/2020. A perusal of the assessment order shows that the assessment order has been passed for both the assessment years on 28/12/2017. The order of the ld. JCIT(A) for the Printed from counselvise.com ITA No. 62 & 63/Ran/2025 Late Sabita Prasad Vs ITO 2 A.Y. 2012-13 is dated 08/07/2024 and the order of the ld. CIT(A), NFAC for the A.Y. 2013-14 is dated 16/02/2024. Both these orders, admittedly, are after the demise of the assessee. Obviously, the legal representative of the assessee has to be brought on record. This has not yet been done. This being so, in the interest of justice, the issues in these appeals are restored to the file of the Assessing Officer for readjudication after bringing the legal representative of the assessee on record. The Assessing Officer shall be in continuation of the proceedings by issuance of the notices to the legal representative of the assessee. 4. In the result, both the appeals of assessee are partly allowed for statistical purpose. Order announced in open court on 06/01/2026 Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 06/01/2026 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi Printed from counselvise.com "