LATE H. VASANTHAKUMAR, REP BY L/H TAMILSELVI, CHENNAI V. ACWT, NCC - 2 (1), CHENNAI

MA 86/CHNY/2022

AI Insights

The case involves a miscellaneous application by the legal heir of the late H. Vasanthakumar, who sought the recalling of an ex-parte order issued by the Income Tax Appellate Tribunal. The application was necessitated by the fact that the original order was passed after the death of the assessee, which occurred on August 28, 2020. The Tribunal acknowledged the procedural error in issuing an order against a deceased person and agreed to recall the ex-parte order, providing an opportunity for the legal heir to present the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134889 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 14-09-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 28-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURESH GUDURI

Judgement Text

आयकर अपीलीय अिधकरण, ‘डी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ᮰ी महावीर ᳲसह,उपा᭟यᭃ एवं ᮰ी मनोज कुमार अᮕवाल,लेखा सद᭭य के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER िविवध यािचका सं / M.A. No.86/CHNY/2022 (arising in W.T.A. No. 58/CHNY/2019) िनधाᭅरण वषᭅ / Assessment Year : 2011-12) Late H. Vasanthakumar, Rep. by Legal Heir, Smt. Tamilselvi, No.38/45, South Usman Road, T.Nagar, Chennai – 600 017. PAN : AAAPV 9883C v. The Asst. Commissioner of Wealth Tax, Non-Corporate Circle 2(1), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से /Appellant by : Shri G. Tarun, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri Suresh Guduri, JCIT सुनवाई कᳱ तारीख/ Date of hearing : 15.09.2023 घोषणा कᳱ तारीख /Date of Pronouncement : 15.09.2023 आदेश /O R D E R PER MANOJ KUMAR AGGARWAL, AM: By way of Miscellaneous Application, the assessee seeks recalling of ex-parte order passed by Tribunal in WTA No.58/CHNY/2019 dated 03.03.2022. 2. At the outset, the ld.counsel for the assessee submitted that the assessee passed away on 28.08.2020. He further stated that the order 2 M.A No.86/CHNY/2022 passed by the Tribunal dated 03.03.2022 is on a deceased person. Moreover, the order of the Tribunal is ex-parte. Hence, the ld.counsel for the assessee pleaded for recalling the ex-parte order and to provide one more opportunity to the assessee to present his case. 3. After going through the rival arguments as well as the contents of the miscellaneous application, we find that the order does not survive since it was passed on a deceased person. Therefore, we recall the ex- parte order passed by the Tribunal on 03.03.2022 and post the appeal for hearing on 18.10.2023. Both parties informed and therefore, separate notice is dispensed with. 4. In the result, the miscellaneous application of the assessee is allowed. Order pronounced in the open court on 15 th September, 2023 at Chennai. Sd/- Sd/- (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER चे᳖ई/Chennai, ᳰदनांक/Dated, the 15 th September, 2023 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ /Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ /CIT 4. िवभागीय ᮧितिनिध/DR 5. गाडᭅ फाईल/GF.