Gloria E Banerji, Noida V. ITO ward-40(2), New Delhi

MA 403/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1215 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 15-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 M.A No. 403/Del/2023 Gloria E Banerji Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ ‘FRIDAY’ NEW DELHI BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUAMR U.S., JUDICIAL MEMBER M.A No. 403/Del/2024 3 In (ITA No. 3510/Del/2019 ( A.Y 2007-08) Gloria E Banerji Beth Eli Bungalow, B-16, Ssecdtor-30, Noida, Uttar Pradesh PAN-AAJPB1084C (APPLICANT) Vs ITO Ward-40(2) New Delhi (RESPONDENT) Applicant by Sh. K. Sampath, Adv & Sh. V Rajakumar, Adv Respondent by Sh. Amit Katoch, Sr. DR ORDER SH. YOGESH KUAMR U.S., JM This Miscellaneous Application is filed in respect of order dated 16/08/2023 passed by the Tribunal. 2. The Ld. Counsel for the assessee submitted that Smt. Gloria Eugenia Rynjah Banerji died long back, the Appeal has been pursued by heirs of the assessee Smt. Pia Anand by placing necessary material on record for substitution of her name. The order of the Tribunal came to be passed against the dead person i.e. Date of Hearing 10/05/2023 Date of Pronouncement 03/07/2024 2 M.A No. 403/Del/2023 Gloria E Banerji Vs. ITO Smt. Gloria Eugenia Rynjah Banerji, therefore submitted that order impugned was against the dead person which is a nullity, thus sought for recalling the order of the Tribunal. 3. Per contra, the Ld. Departmental Representative submitted that the heir of the assessee has been represented by her advocate, since it is mere typographical error, the same may be corrected. 4. We have heard both the parties and perused the material available on record. It is not in dispute that Smt. Gloria Eugenia Rynjah Banerji died and the order of the Tribunal passed against the dead person, therefore, we deem it fit to recall the order of the Tribunal dated 16/08/2023 and restore the appeal for hearing in due course. Registry is directed accordingly. Order pronounced in the Open Court on 03rd July, 2024 Sd/- Sd/- (M. BALAGANESH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 03/07/2024 R. N, Sr. PS 3 M.A No. 403/Del/2023 Gloria E Banerji Vs. ITO Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI