ITO, Jaipur V. SHRI RATAN CHAND LODHA, Jaipur

MA 35/JPR/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2340 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 1 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-08-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 04-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D C SHARMA
• Assessee Lawyers: MADHUKAR GARG

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH, JAIPUR (BEFORE SHRI R.P. TOLANI AND SHRI T.R. ME ENA) M.A. NO.35/JP/2012 (ARISING OUT OF ITA NO. 1314/JP/2008 AND C.O. 142/JP/2008 ASSESSMENT YEAR : 2005-06 THE ITO VS. SHRI RATAN CHAND LODHA WARD- 1(1) PROP. M/S. RATAN & RAT AN JAIPUR 1464, PARTANIYON KA RASTA, JAIPUR (APPELLANT) (RESPONDENT) DEPARTMENT BY: SHRI D.C. SHARMA ASSESSEE BY : SHRI MADHUKAR GARG DATE OF HEARING: 25-07-2014 DATE OF PRONOUNCEMENT: 28-08-2014 ORDER PER R.P. TOLANI, JM THE REVENUE HAS FILED A MISCELLANEOUS APPLICATION U/S 254 (2) OF THE ACT AGAINST THE ORDER OF THE TRIBUNAL DATED 30- 01-2009 FOR THE ASSESSMENT YEAR 2005-06 CONTENDING AS UNDER:- APPLICATION U/S 254(2) OF THE I.T. ACT, 1961 CONSEQUENT TO THE ORDER OF HON'BLE HIGH COURT OF JU DICATURE FOR RAJASTHAN AT JAIPUR BENCH, JAIPUR DATED 02/03/2012 IN DB IT APPEAL NO. 499/2009 MODIFICATION OF THE ORDER OF HON'BLE ITAT, JAIPUR BENCH, JAIPUR DATED 30/01/2009 APPEL LATE ORDER PASSED IN THE NAME OF LATE SHRI RATAN CHAND LODHA W HO HAS DIED ON 26/01/2008 TO BE DECLARED AS NULL AND VOID. 2 2.1 THE BRIEF FACTS OF THE CASE ARE THAT THE REVENU ES APPEAL IN ITA NO. 1314/JP/2008 AND ASSESSEE'S C.O. NO. 142/JP/2008 VI DE ORDER DATED 30-01- 2009 WAS DECIDED BY THIS BENCH WHEREIN THE APPEAL O F THE REVENUE WAS DISMISSED AND THE C.O. OF THE ASSESSEE WAS PARTLY A LLOWED. IN THIS CASE, SHRI RATAN CHAND LODHA EXPIRED ON 26-01-2008 AND INTIMAT ION WHEREOF WAS GIVEN TO THE DEPARTMENT. HOWEVER, THE LD. CIT(A) DE CIDED THE APPEAL IN THE NAME OF THE DECEASED PERSON AND THE REVENUES ITAT APPEAL WAS ALSO FILED IN THE NAME OF THE DECEASED PERSON. THIS BENCH OF I TAT DISMISSED THE REVENUES APPEAL AND PARTLY ALLOWED THE C.O. OF THE ASSESSEE. 2.2 AGGRIEVED AGAINST THAT ORDER, THE REVENUE PREFE RRED AN APPEAL BEFORE THE HON'BLE RAJASTHAN HIGH COURT WHICH VIDE ORDER DATED 02-03-2012 IN DBITA NO. 499/2009 WAS PLEASED TO PASS THE FOLLOWIN G ORDER. PRESENT APPEALS HAVE BEEN PREFERRED AGAINST A DEA D PERSON. THE ASSESSEE HAD DIED DURING THE COURSE OF PENDENCY OF THE APPEAL BEFORE THE CIT(A), AS PER STATEMENT MADE BY COUNSEL APPEARING ON BEHALF OF THE APPELLANT. HE HAS SUBMIT TED THAT THE DECISIONS RENDERED BY THE CIT (A) AS WELL AS ITAT A RE BAD IN LAW, AS NO SUBSTITUTION OF THE LEGAL REPRESENTATIVE S OF THE ASSESSEE WAS MADE. REMEDY IS AVAILABLE TO APPROACH THE ITAT AS WELL AS CIT (A) FOR DECLARING THE ORDERS TO BE NULLITY. THUS, T HESE APPEALS, FILED AGAINST A DEAD PERSON, ARE INCOMPETENT. WITH THE AFORESAID LIBERTY, THE APPEALS ARE DISPOSE D OF. 3 2.3 NOW THE REVENUE IS BEFORE US THROUGH THIS MISCE LLANEOUS APPLICATION TO RECTIFY THE MISTAKE I.E. PASSING OF AN ORDER IN THE NAME OF THE DECEASED ASSESSEE AND BY RECALLING THE ITAT ORDER (SUPRA) AS DIRECTED BY THE HON'BLE RAJASTHAN HIGH COURT. 2.4 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. BY RESPECTFULLY FOLLOWING THE JUDGEMENT OF HON'BLE RAJASTHAN HIGH COURT (SUPRA), THE IMPUGNED ORDER IS RECALLED. THUS THE REVENUES MISCELLANEOUS APPLICATION IS ALLOWED. 3.0 IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28-08-2014. SD/- SD/- (T.R. MEENA) (R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR DATED: 28 TH AUG, 2014 *MISHRA COPY FORWARDED TO:- 1. THE ITO, WARD- 1(1), JAIPUR 2. SHRI RATAN CHAND LODHA, JAIPUR BY ORDER 3. THE LD. CIT 4. THE LD. CIT(A), JAIPUR 5..THE LD. DR 6.THE GUARD FILE (MA NO. 35/JP/2012) AR ITAT, JAI PUR 4