MALLESWARA RAO ALAMURI (LATE), REP BY WIFE AND L/R ALAMURI LAKSHMI,VIJAYAWADA V. INCOME TAX OFFICER, WARD-1(1), VIJAYAWADA

MA 13/VIZ/2024

AI Insights

The case involves a Miscellaneous Application by the legal representative of Malleswara Rao Alamuri, who contested the validity of an assessment order issued in the name of the deceased. The application argued that the notice was void ab initio as it was issued in the name of a deceased person. The Departmental Representative supported the original Tribunal decision. The Tribunal reviewed the participation of the legal representative in the assessment proceedings and the issuance of notices under section 263 of the Income Tax Act by the Pr.CIT to the legal representatives. The Tribunal concluded that the clerical error of naming the deceased in the assessment order did not invalidate the proceedings, referencing the Supreme Court's decision in Sky Light Hospitality LLP vs. ACIT.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 46635 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-10-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-09-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 26-08-2024
• Other Referred Cases: Sky Light Hospitality LLP vs. ACIT [2018] 254 Taxman 390 (SC)
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

"आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आरएल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाक ृष्णन, लेखा सदस्य क े समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER एम.ए. नं. / M.A. NO. 13/VIZ/2024 [आईटीएसं. से उत्पन्न. /ARISING OUT OF ITA No. 123/VIZ/2023 (A.Y. 2017-18)] (Late) Malleswara Rao Alamuri Represented by Wife and L/R. Alamuri Lakshmi D.No. 10-14/2-32, Akulavari Street Mallikarjunapet, One Town Vijayawada – 520001 Andhra Pradesh [PAN : ALDPA7438G] v. Income Tax Officer – Ward - -1(1) Revenue colony Siddhartha Public School Road Mogalarajapuram Vijayawada – 533401 Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व / Assessee Represented by : Shri C. Subrahmanyam, AR राजस्व का प्रतततितित्व / Department Represented by : Dr. Aparna Villuri, Sr.AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 27.09.2024 घोषणा की तारीख/Date of Pronouncement : 11.10.2024 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This Miscellaneous Application is filed by the assessee against order of the Tribunal in ITA No. 123/Viz/2023 dated 28.02.2024. M.A. NO. 13/VIZ/2024 Malleswara Rao Alamuri (Late) Page No. 2 2. At the outset, Ld. Authorised Representative [hereinafter “Ld.AR”] contended that the Tribunal did not provide any findings regarding validity of the notice issued in the name of the assessee which is making assessment order void ab initio, since it is issued in the name of the dead person. He therefore pleaded that there is mistake in the order of the Tribunal and pleaded that the order may be recalled. 3. Per contra, Ld. Departmental Representative [hereinafter in short “Ld.DR”] fully supported the order of the Tribunal. 4. We have heard both the sides and perused the material available on record including the order of the Tribunal. It is the case of the Ld.AR that the assessment order has been passed in the name of the deceased assessee. It is also an undisputed fact that the assessee’s Legal representative participated in the proceedings before the Assessing Officer. Further, we also find that Ld. Pr.CIT while invoking provisions of section 263 of the Act has rightly issued notices to the legal representatives of the assessee and also has passed the order accordingly. The Tribunal while deciding on the issue “on the validity of the assessment order” has considered the fact that the assessee’s legal representative participated before the Assessing Officer during the assessment proceedings. Ld. Pr.CIT has also M.A. NO. 13/VIZ/2024 Malleswara Rao Alamuri (Late) Page No. 3 rightly issued notices to the legal representatives of the assessee. The Tribunal in its order dated 28.02.2024 at Paragraph No. 7 held as follows: - “7. ………. Therefore, in our considered opinion, by simply mentioning the deceased assessee's name in the assessment order which is merely a clerical error cannot invalidate the total assessment proceedings and on this issue we rely on the decision of the Hon'ble Supreme Court on this issue in the case of Sky Light Hospitality LLP vs. ACIT reported in [2018] 254 Taxman 390 (SC). Thus, we hereby dismiss all the grounds raised by the assessee.” 5. Since the issue has been rightly adjudicated by the Tribunal by considering the clerical error by including the assessee’s name in the assessment order which cannot invalidate the assessment proceedings by relying on the decision of the Hon’ble Supreme Court in the case of Sky Light Hospitality LLP v. ACIT [2018] 254 Taxman 390 (SC), we find no mistake in the order of the Tribunal and the Miscellaneous Application filed by the assessee is dismissed. 6. In the result, Miscellaneous Application filed by the assessee is dismissed. Order pronounced in the open court on 11th October, 2024. Sd/- (दुव्वूरु आर.एल रेड्डी) (DUVVURU RL REDDY) न्याधयक सदस्य/JUDICIAL MEMBER Sd/- (एस बालाक ृष्णन) (S. BALAKRISHNAN) लेखा सदस्य/ACCOUNTANT MEMBER Dated :. 11.10.2024 Giridhar, Sr.PS M.A. NO. 13/VIZ/2024 Malleswara Rao Alamuri (Late) Page No. 4 आदेश की प्रतततिति अग्रेतषत/ Copy of the order forwarded to:- 1. तिर्ााररती/ The Assessee : (Late) Malleswara Rao Alamuri Represented by Wife and L/R. Alamuri Lakshmi D.No. 10-14/2-32, Akulavari Street Mallikarjunapet, One Town Vijayawada – 520001 Andhra Pradesh 2. राजस्व/ The Revenue : Income Tax Officer – Ward - -1(1) Revenue colony Siddhartha Public School Road Mogalarajapuram Vijayawada – 533401 Andhra Pradesh 3. The Principal Commissioner of Income Tax 4. तिभागीय प्रतततितर्, आयकर अिीिीय अतर्करण, तिशाखािटणम /DR,ITAT, Visakhapatnam 5. The Commissioner of Income Tax 6. गार्ाफ़ाईि / Guard file //True Copy// आदेशािुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam "