ACIT, Circle- 2(1), Cuttack V. Shri Damodar Agarwal, Shri Ramowatar Agarwal, Smt. Gayatri Agarwal L.H. of Late Basudev Agarwal, Cuttack

MA 22/CTK/2022

AI Insights

The case revolves around a miscellaneous application by the revenue, which arose from an earlier Tribunal order concerning the assessment year 2009-2010. The revenue contended that the death of the assessee, Shri Basudev Agarwal, was not known to the Assessing Officer (AO) at the time of the original assessment. However, the Tribunal had previously acknowledged the communication of the assessee's death to the ITO, Ward-2(1), Cuttack. The Tribunal upheld the original order, dismissing the revenue's application for rectification.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127025 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-01-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 28-11-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Miscellaneous Application No.22/CT K/2 022 (Ar i s i n g o u t o f I T A N o .106/ C T K / 2 0 20) (ननधाारण वषा / Asses s m ent Year :2009-2010) DCIT, Circle-1(1), Cuttack Vs Shri Damodar Agarwal, LR of Late Basudev Agarwal, Mangalabag, Bagha Mangala Lane Cuttack-753002 PAN No. :ABOPA 1919 M (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr.DR ननधााररती की ओर से /Assessee by Shri S.N.Sahu, Advocate स ु नवाई की तारीख / Date of Hearing : 13/01/2023 घोषणा की तारीख/Date of Pronouncement : 13/01/2023 आदेश / O R D E R Per Bench : This miscellaneous application filed by the revenue is arising out of the order dated 16.09.2022, passed by this Tribunal in ITA No.106/CTK/2020 for the assessment year 2009-2010. 2. It was submitted by the ld. Sr. DR that the fact of the death of the assessee was never in the possession/knowledge of the AO and the letter dated 09.04.2015 questions about neither the original copy is available in the file of the AO nor it has been produced by the assessee. 3. On the other hand, ld. AR supported the order of the Tribunal. 4. We have considered the rival submissions. The order of the Tribunal also includes a letter from the Commissioner of Income Tax (Audit & ITAT), Bhubaneswar, wherein in para 4, it is mentioned that the CIT(A) in his order has observed that a communication in respect of the MA No.22/CTK/2022 2 death of the assessee, Shri Basudev Agarwal was duly communicated to the ITO, Ward-2(1), Cuttack as per the provisions of Section176(3) of the Act and the PAN of the deceased assessee was also successfully blocked. This finding of the ld. CIT(A) has not been dislodged. This being so, there is no error in the order of the Tribunal, which calls for any rectification. Consequently, this miscellaneous application filed by the revenue stands dismissed. 5. In the result, this miscellaneous application filed by the revenue is dismissed. Order dictated and pronounced in the open court on 13/01/2023. Sd/- (अरुण खोड़पऩया) (ARUN KHODPIA) Sd/- (जाजज माथन) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 13/01/2023 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- DCIT, Circle-1(1), Cuttack 2. प्रत्यथी / The Respondent- Shri Damodar Agarwal, LR of Late Basudev Agarwal, Mangalabag, Bagha Mangala Lane Cuttack-753002 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. पवभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यापऩत प्रयत //True Copy//