Sri.Jojo Sebastian L/hr of Late Smt. Rosamma Sebastian, Cochin V. The ACIT(H), Trivandrum

MA 31/COCH/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1824 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 05-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JOHN
• Assessee Lawyers: T JOHN GEORGE
• Section: 2

Judgement Text

1 SA NO.18/COCH/2014 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) M.P. NO.31/COCH/2014 (ARISING OUT OF I.T.A NO.482/COCH/2010) (ASSESSMENT YEAR 2006-07) 1. SHRI JOJO SEBASTIAN, HOUSE NO.215, VS ACIT(H) GIRI NAGAR, KADVANTHRA, KOCHI 682 020 TRIVANDRUM 2. SHRI JOSE SEBASTIAN, NO.70/40A, CHETTY STREET, AYANAVARAM, CHENNAI 600 023 3. SMT. MARYKUTTY SOJAN SEBASTIAN, NO.45/558, CHERIYIL HOUSE, K.K. ROAD, KOCHI 682 021 4. SHRI SHYAM SOJAN SBASTIAN, NO.45/558, CHERIYIL HOUSE, K.K. ROAD, KOCHI 682 021 5. SMT. JESSY DEVASIA, C/O DR TOM DEVASIA, ASST.PROFESSOR, DEPT. OF CARDIOLOPGY, KASTHURBA MEDICAL COLLEGE HOSPITAL, MANIPAL-576 104 6. SMT. ELSY SCARIA, NO.,127, MYTHRI APARTMENTS, THANTHONNIAMMAN MOIL STREET, VILLIVAKKAM, CHENNAI 600 049 7. SMT. MARIAMMA CHERIAN, NO.11045, LANDSWALK, HOUSTON, TEXAS 770991, USA 8. SMT. ANU PAUIL, C/O SHRI PAUL D MENANCHERRY, NO.1006, MAY HEIGHTS, 2 SA NO.18/COCH/2014 PATTURAICKAL, THIRUVAMBADY P.O., THRISSUR-680 022 L/HS OF LATE SMT. ROSAMMA SEBASTIAN NO.215, GIRI NAGAR, KOCHIN-682 020 PAN : AJGPR4065D (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI T JOHN GEORGE RESPONDENT BY : SHRI K.K. JOHN, SR DR DATE OF HEARING : 25-04-2014 DATE OF PRONOUNCEMENT : 25-04-2014 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS P ETITION ON THE GROUND THAT THERE IS A TYPOGRAPHICAL ERROR AT PARAG RAPH 3 ON PAGE 2 OF THE ORDER OF THIS TRIBUNAL DATED 20-09-2013. 2. SHRI T JOHN GEORGE, THE LD.COUNSEL FOR THE ASSES SEE SUBMITTED THAT AT PARAGRAPH 3 ON PAGE 2 OF THE ORDER, THIS TRIBUNA L OBSERVED THAT THE ASSESSEE DIED ON 03-12-2008 AND THE ASSESSMENT ORDE R WAS PASSED ON 31-12-2008. HOWEVER, IN THE NEXT LINE, THIS TRIBUN AL OBSERVED THAT THE ASSESSMENT ORDER DATED 31-10-2008 WAS PASSED AGAINS T THE DECEASED ASSESSEE. IN FACT, THE ASSESSMENT ORDER WAS PASSED ON 31-12-2008 AND NOT ON 31-10-2008. THIS IS A TYPOGRAPHICAL ERROR W HICH HAS TO BE RECTIFIED. WE HEARD SHRI K.K. JOHN, THE LD.DR ALSO. 3 SA NO.18/COCH/2014 3. WE HAVE CAREFULLY GONE THROUGH THE ORDER OF THIS TRIBUNAL DATED 20- 09-2013 AND PERUSED THE RECORDS. IT IS NOT IN DISP UTE THAT THE TRIBUNAL HELD THE ASSESSEE DIED ON 03-12-2008 AND THE ASSESSMENT ORDER WAS PASSED ON 31-12-2008. THEREFORE, THE ASSESSMENT ORDER PAS SED AGAINST A DEAD PERSON IS INVALID IN THE EYE OF LAW. HOWEVER, IN T HE NEXT LINE, THIS TRIBUNAL OBSERVED THAT THE ASSESSMENT ORDER PASSED ON 31-10- 2008 AGAINST A DECEASED PERSON IS NULLITY. IN FACT THE ASSESSMENT ORDER WAS PASSED ON 31-12-2008 AND NOT ON 31-10-2008. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS IS A TYPOGRAPHICAL ERROR CREPT IN THE ORDER OF THIS TRIBUNAL. THEREFORE, THE ERROR NEEDS TO BE RECTIFIED. ACCORD INGLY, THE FOLLOWING THE FIFTH LINE FROM THE TOP AT PARAGRAPH 3 ON PAGE 2 MA Y BE DELETED: ASSESSMENT ORDER DATED 31.10.2008 INSTEAD, THE FOLLOWING SHALL BE INSERTED ASSESSMENT ORDER DATED 31.12.2008 AFTER RECTIFICATION, THE LAST SINCE AT PARAGRAPH 3 ON PAGE 2 OF THE TRIBUNAL ORDER DATED 20-09-2013 SHALL READ AS BELOW: IN OTHER WORDS, ASSESSMENT ORDER DATED 31-12-2008 PASSED AGAINST DECEASED ASSESSEE IS NULLITY IN THE EYES OF LAW. 4 SA NO.18/COCH/2014 4. THE ERROR IS RECTIFIED AS ABOVE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION STA NDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 25 TH APRIL, 2014. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 25 TH APRIL, 2014 PK/- COPY TO: 1. SHRI JOJO SEBASTIAN, HOUSE NO.215, GIRI NAGAR, K ADVANTHRA, KOCHI 682 020 SHRI JOSE SEBASTIAN, NO.70/40A, CHETTY STREET, AYAN AVARAM, CHENNAI 600 023 SMT. MARYKUTTY SOJAN SEBASTIAN, NO.45/558, CHERIYIL HOUSE, K.K. ROAD, KOCHI 682 021 SHRTI SHYAM SOJAN SBASTIAN, NO.45/558, CHERIYIL HOU SE, K.K. ROAD, KOCHI 682 021 SMT. JESSY DEVASIA, C/O DR TOM DEVASIA, ASST.PROFES SOR, DEPT. OF CARDIOLOPGY, KASTHURBA MEDICAL COLLEGE HOSPITAL, MA NIPAL-576 104 SMT. ELSY SCARIA, NO.,127, MYTHRI APARTMENTS, THANT HONNIAMMAN MOIL STREET, VILLIVAKKAM, CHENNAI 600 049 SMT. MARIAMMA CHERIAN, NO.11045, LANDSWALK, HOUSTON , TEXAS 770991, USA SMT. ANU PAUIL, C/O SHRI PAUL D MENANCHERRY, NO.100 6, MAY HEIGHTS, PATTURAICKAL, THIRUVAMBADY P.O., THRISSUR-680 022 2. THE ACIT(H),TRIVANDRUM 3. THE COMMISSIONER OF INCOME-TAX, KOCHI 4. THE CIT(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH