Ramesh M.Mehta (Deceased), Mumbai V. ACIT, CHENNAI

MA 87/CHNY/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1992 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 13-06-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 28-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , !' , # $! % BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.P. NO. 87/MDS/2014 (IN ITA NO.1566/MDS/2013) ASSESSMENT YEAR : 2004-05 RAMESH M. MEHTA(DECEASED) REP. BY SRI SHASHANK S MEHTA C/O 51, SHIVNER, 84 NEPEAN SEA ROAD, MUMBAI 400 006. PAN AACPM7084J PETITIONER) V. THE ASSISTANT COMMISSIONER OF INCOME-TAX, BUSINESS CIRCLE-XV, CHENNAI. RESPONDENT) PETITIONER BY : S HRI R.SIVARAMAN, ADVOCATE & SHRI A.T.JAIN, CA RESPONDENT BY : SRI N. MADHAVAN, IRS, JCIT / DATE OF HEARING : 13 TH JUNE, 2014 / DATE OF PRONOUNCEMENT : 13 TH JUNE, 2014 $& / O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT AFTER HEARING BOTH THE SIDES, WE RECALL TH E EARLIER ORDER OF THE TRIBUNAL DATED 24.9.2013, PASSED IN IT A NO.1566/MDS/2013. THE FILE IS REMITTED BACK TO THE - - MP 87/14 2 COMMISSIONER OF INCOME-TAX(APPEALS) FOR FRESH ADJUD ICATION AFTER OBSERVING THE PROCEDURE FOR IMPLICATING THE L EGAL HEIRS OF THE ASSESSEE ON RECORD. THE EARLIER ORDER OF THE TRIBU NAL DISMISSING THE APPEAL FILED BY THE ASSESSEE IS ACCORDINGLY AME NDED. IN VIEW OF THIS, THE DISCUSSION AND FINDING MADE BY TH E TRIBUNAL ON MERITS OF THE ISSUE HAVE BECOME PATIOS. 2. IN RESULT, THIS MISCELLANEOUS PETITION FILED B Y THE ASSESSEE IS ALLOWED TO THE ABOVE EXTENT. ORDER PRONOUNCED ON FRIDAY, THE 13 TH OF JUNE, 2014 AT CHENNAI. SD/- SD/- ( ) ( . . . (VIKAS AWASTHY) (DR. O.K.NARAYANAN) /JUDICIAL MEMBER !'#$ /VICE-PRESIDENT % /CHENNAI, & ' /DATED, THE 13 TH JUNE, 2014. MPO* ( )* +,'- /COPY TO: 1. ',. /APPELLANT 2. */. /RESPONDENT 3. ( ( 0 ', /CIT(A) 4. ( ( 0 /CIT 5. 12* 34 /DR 6. 256, /GF.