SHIVJEET GHATGE (LEGAL HEIR OF MR VIJAYSINH GHATGE),KOLHAPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, KOLHAPUR

ITA 1128/PUN/2025

AI Insights

This case involves an appeal by Shivjeet Ghatge, the legal heir of the deceased Mr. Vijaysinh Ghatge, against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2011-12. The original order was passed in the name of Mr. Vijaysinh Ghatge, who had already passed away, leading to the legal heir's appeal. The primary contention was the failure of the CIT(A) to recognize and include the legal heir in the proceedings, which is a procedural requirement under the Income Tax Act. The Tribunal found merit in the appeal, noting the procedural oversight, and remanded the case back to the CIT(A) for a fresh assessment, ensuring the legal heir's participation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772823 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2011-2012
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKHILESH SRIVASTVA
• Assessee Lawyers: CHETAN AGARWAL
• Keywords: Condonation of delay

Judgement Text

" आयकर अपीलीय अिधकरण ”B” \u000fा यपीठ पुणे म\u0015। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. /ITA No.1128/PUN/2025 िनधा\u0005रण वष\u0005 / Assessment Year: 2011-12 Shivjeet Ghatge (Legal Heir of Mr. Vijaysinh Ghatge), Yeshwant Bhavan, Nagala Park, Near Sanjay Ghodawat University, Kolhapur-416003 Maharashtra V s Assistant Commissioner of Income Tax, Circle-2, Kolhapur PAN: ABGPG8930J Appellant/ Assessee Respondent/ Revenue Assessee by Shri Chetan Agarwal and Smt. Nidhi Chokhani - AR Revenue by Shri Akhilesh Srivastva – (DR) Date of hearing 25/08/2025 Date of pronouncement 28/08/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an Appeal filed by the Legal Heir of Assessee against the Order of the Commissioner of Income tax (appeal) (NFAC) under section 250 of the Income Tax Act, 1961 for A.Y.2011-12 dated 08/05/2023 emanating from Assessment Order u/s.143(3) r.w.s.147 dated 27/12/2018. Printed from counselvise.com ITA No.1128/PUN/2025 2 Submission of ld.AR : 2. Ld.AR for the Assessee filed a paper book running into 294 pages and submitted that the Assessee “MR. VIJAYSINH GHATGE” died on “09-01-2021”. Ld. AR submitted that ld.CIT(A) has passed order in the name of the deceased assessee “MR. VIJAYSINH GHATGE” on 08.05.2023, when MR. VIJAYSINH GHATGE has already passed away. Thus, ld.CIT(A) has not brought on record the legal heir of the deceased assessee. Therefore, the order of ld.CIT(A) is required to be set-aside to the file of ld.CIT(A) for denovo adjudication. Ld.AR filed copies of the relevant Death Certificates. Submission of ld.DR : 3. Ld.DR for the Revenue relied on the order of Assessing Officer and ld.CIT(A). Findings & Analysis : 4. We have heard both the parties and perused the records. In this case, ld.CIT(A) without bringing the legal heir on record, has passed the order dated 08.05.2023 in the name of deceased “MR. VIJAYSINH GHATGE” who has already passed away on 09.01.2021. Printed from counselvise.com ITA No.1128/PUN/2025 3 4.1 In these facts and circumstances of the case, in the interest of the justice we set-aside the order of the ld.CIT(A) to the file of ld.CIT(A) for denovo adjudication. Ld.CIT(A) shall bring on record the legal heir as per the provisions of the Act. Ld.CIT(A) shall also provide an opportunity of hearing to the legal heir and shall allow the legal heir to file submissions. We direct the ld.CIT(A) to pass the order in the name Legal Heir of the deceased assessee VIJAYSINH GHATGE. The Legal Heir of the assessee shall file all the necessary details before the ld.CIT(A). Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose. Condonation of Delay : 5. There was a delay of 606 days in filing the appeal by the legal heir of the assessee. We are convinced that there was ‘sufficient reason’ which prevented him to file the appeal within the stipulated time and hence we condone the said delay. 6. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 28th August, 2025. Sd/- Sd/- (VINAY BHAMORE) (DIPAK P.RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 28th August, 2025 Satish Printed from counselvise.com ITA No.1128/PUN/2025 4 आदेशक\u000f\u0010ितिलिपअ\u0015ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “B” ब\u0017च, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाड\u001aफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune. Printed from counselvise.com "