ITO, Ward-29(2), Kolkata, Kolkata V. M/s Chandur L. Sipahimalani, Kolkata

MA 143/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7104 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 22-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOWDHURY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. GODARA, JM & HONBLE S HRI M.BALAGANESH, AM] M.A. NO. 143/KOL/2017 (A/O I.T.A NO. 604/KOL/2014) ASSESSMENT YEAR: 2005-06 ITO, WARD-29(2), KOLKATA -VS.- M/S CHANDUR L. SIPAHIMALINI. ` (LEGAL HEIR OF LATE MALTI SIPAHIMALINI) ` [PAN : ALPPS 1113 C] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI ROBIN CHOWDHU RY, ADDL. CIT DR FOR THE RESPONDENT : NONE. DATE OF HEARING : 31.08.2018 DATE OF PRONOUNCEMENT : 31.08.2018 ORDER PER M.BALAGANESH, AM BY VIRTUE OF THIS MISCELLANEOUS APPLICATION, THE R EVENUE SEEKS TO INCORPORATE THE PAN OF HUSBAND OF THE ASSESSEE IN THE ORDER PAS SED BY THIS TRIBUNAL. FROM THE FACTS NARRATED BY THE LD. DR, WE FIND THAT SMT. MAL TI SIPAHIMALINI EXPIRED ON 04.05.2010 AND HER PAN IS AISPS 1438 C. SHE IS NOW REPRESENTED BY LEGAL HEIR SHRI CHANDUR LEKHRAJ SIPAHIMALINI (HER HUSBAND), WHOSE P AN IS ALPPS 1113 C. WE FIND THAT THIS TRIBUNAL HAD PASSED AN ORDER IN I.T. A. NO. 604/KOL/2014 DATED 05.04.2017 IN THE NAME OF CHANDUR L. SIPAHIMALINI B UT BY MENTIONING PAN OF DECEASED WIFE, INSTEAD OF MENTIONING THE PAN OF CHA NDUR L. SIPAHIMALINI, BEING THE LEGAL HEIR OF LATE MALTI SIPAHIMALINI. ACCORDINGLY, THE CAUSE TITLE IN OUR TRIBUNAL ORDER HAS BEEN MODIFIED AS UNDER: CHANDUR L. SIPAHIMALINI, LEGAL HEIR OF LATE MALTI S IPAHIMALINI, PAN: ALPPS 1113 C 2 MA NO. 143/KOL/2017 (A/O I.T.A NO. 604/KOL/2014) M/S CHANDUR L. SIPAHIMALINI A.YR.2005-06 2 THE ORDER PASSED BY THIS TRIBUNAL DATED 05.04.2017 HAS BEEN MODIFIED AS ABOVE. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 31.08.2018 SD/- SD/- [S.S. GODARA] [ M.BALAGANESH] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 31.08.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. ITO, WARD-29(2), KOLKATA, DAKHINAPAN, KOLKATA 2. M/S CHANDUR L. SIPAHIMALINI, LEGAL HEIR OF LATE MALTI SIPAHIMALINI, GAURAV MATHUR, ADVOCATE, 1B, NANDO MALLICK LANE, KOLKATA-7 00007. 3.CIT(A)- 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVA TE SECRETARY HEAD OF OFFICE/ D.D.O., ITAT KOLKATA BENCHE S