Gaurang P. Patel, Ahmedabad V. The Dy. Commissioner of Income Tax, Circle-1(1), Ahmedabad

MA 92/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5283 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2003-2004
• Appeal Filed On: 22-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: VIJAY RANJAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M.A. NOS. 91 TO 93/AHD/2016 (IN IT(SS)A NOS . 405 TO 407/AHD/2012) (ASSESSMENT YEARS:2002-03 TO 2004-05) GAURANG P. PATEL WHITE CROSS BUILDING, 15, PATEL SOCIETY, GULBHAI TEKRA, AHMEDABAD-15 APPELLANT VS. DCIT, CENTRAL CIRCLE-1(1), A-WING, 3 RD FLOOR, PRATYAKSH KAR BHAVAN, AMBAWADI, AHMEDABAD - 15 RESPONDENT PAN: ABHOO4313P /BY ASSESSEE : SHRI VIJAY RANJAN, A.R. /BY REVENUE : SHRI JAMES KURIAN, SR. D.R. /DATE OF HEARING : 03.02.2017 /DATE OF PRONOUNCEMENT : 07.02.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THESE THREE ASSESSEES MISCELLANEOUS PETITIONS FILE D U/S.254(2) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT SEEKS TO R ECTIFY/RECALL TRIBUNALS ORDER DATED 01.02.2016 DISMISSING THE ABOVE THREE M AIN CASES ONLY ON THE GROUND THAT THE SAME ARE NOT MAINTAINABLE SINCE THE ASSESSEE HAD EXPIRED ON 05.12.2008 I.E. WELL BEFORE ASSESSING OFFICERS PEN ALTY ORDERS BEING PASSED M.A. NOS. 91 TO 93/AHD/2016 (GAURANG P. PATEL VS. D CIT) A.YS. 2002-03 TO 2004-05 - 2 - ON 29.03.2011 AND ALSO HOLDING THAT APPEALS FILED BEFORE THE CIT(A) WERE NOT MAINTAINABLE SINCE INSTITUTED IN THE NAME OF A DEAD PERSON. HEARD BOTH SIDES. CASE FILE PERUSED. 2. LEARNED COUNSEL REPRESENTING ASSESSEE SUBMITS TH AT ASSESSEES WIFE HAS UNDERTAKEN ALL DUE STEPS UNDER RULE 26 OF THE ITAT RULES TO REMOVE THE ABOVE STATED DEFECTS IN INSTITUTION OF THE ABOVE TH REE MAIN APPEALS IN THE NAME OF THE DECEASED ASSESSEE. WE HOWEVER SEE NO R EASON TO RECALL OUR ORDER AS IT HAS ALREADY COME ON RECORD THAT THE DECEASED ASSESSEE HAD LEFT FOR HIS HEAVENLY ABODE ON 05.12.2008 FOLLOWED BY THE IMPUGN ED PENALTY ORDERS PASSED ON 29.03.2011. WE FURTHER FIND THAT THE APP EALS IN QUESTION BEFORE THE CIT(A) WERE STILL FILED IN HIS NAME ONLY IN THE MON TH OF MAY 2011 THEREBY SUFFERING FROM AN INHERENT DEFECT. WE ACCORDINGLY HOLD THAT EVEN IF LEARNED COUNSELS PLEA IS ACCEPTED AT THIS STAGE, THE SAME WOULD NOT BE A PROPER MEASURE TO RECTIFY THE ABOVE INHERENT ERROR. WE AC CORDINGLY FIND NO MERIT IN THE INSTANT MISCELLANEOUS APPLICATIONS. 3. THESE THREE ASSESSEES MISCELLANEOUS APPLICATION S ARE DISMISSED. [PRONOUNCED IN THE OPEN COURT ON THIS THE 07 TH DAY OF FEBRUARY, 2017.] SD/- SD/- ( AMARJIT SINGH ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 07/02/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD M.A. NOS. 91 TO 93/AHD/2016 (GAURANG P. PATEL VS. D CIT) A.YS. 2002-03 TO 2004-05 - 3 - 1 +23 45 / GUARD FILE. BY ORDER / . // . /0