RAMVALLABH ASAWA V. THE DEPUTY COMMISSIONER

ITA/100020/2014

AI Insights

The case involves multiple Income Tax Appeals (ITAs) filed by the legal representative of Ramvallabh Asawa, who had passed away before the orders were issued by the Income Tax Appellate Tribunal. The appeals challenged the orders passed for the assessment years 2004-05, 2005-06, and 2006-07. The primary legal issue was the validity of the orders issued against a deceased person. The High Court of Karnataka, Dharwad Bench, held that such orders are void and cannot be enforced, leading to the quashing of these orders and remitting the matter back to the Tribunal for re-evaluation.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 758338 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 27-08-2014
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: Y V RAVIRAJ
• Assessee Lawyers: M V SESHACHALA
• Keywords: Fresh consideration; Income Tax; Legal representative; Void Orders
• Section: 260-A

Judgement Text

"IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 27TH DAY OF AUGUST, 2014 PRESENT THE HON’BLE MR.JUSTICE RAM MOHAN REDDY AND THE HON’BLE MR.JUSTICE B.MANOHAR I.T.A No.100020/2014 C/w I.T.A Nos. 100021/2014 & 100022/2014 I.T.A No.100020/2014: BETWEEN RAMVALLABH ASAWA SINCE DECEASED REP. BY HIS LEGAL REPRESENTATIVE SRI PADAM NARAYAN ASAWA S/O. LATE RAMVALLABH ASAWA AGE: 52 YEARS, R/AT. NO. 22, NEHRU COLONY, 4TH CROSS, BELLARY-583 103. ... APPELLANT (BY SRI. M V SESHACHALA SR. COUNSEL FOR SRI. H R KAMBIYAVAR, ADVOCATES) AND 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I, AAYAKAR BHAVAN, STAFF ROAD, BELLARY-583 102. 2 2. THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, SADEM ROAD, GULBARGA-585 105. ... RESPONDENTS (BY SRI. Y V RAVIRAJ, ADVOCATE) THIS ITA IS FILED U/SEC. 260-A OF THE INCOME TAX ACT, 1961 AGAINST ORDER PASSED IN ITA NO. 1045/BANG/2012 DTD: 17.01.2014 ON THE FILE OF THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, BANGALORE APPEAL FILED BY THE REVENUE IS HEREBY ALLOWED. IN I.T.A No. 100021/2014: BETWEEN RAMVALLABH ASAWA SINCE DECEASED REP. BY HIS LEGAL REPRESENTATIVE SRI PADAM NARAYAN ASAWA S/O. LATE RAMVALLABH ASAWA AGE: 52 YEARS, R/AT NO. 22, NEHRU COLONY, 4TH CROSS, BELLARY-583 103. ... APPELLANT (BY SRI. M V SESHACHALA SR. COUNSEL FOR SRI. H R KAMBIYAVAR, ADVOCATES) AND 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I, AAYAKAR BHAVAN, STAFF ROAD, BELLARY-583 102. 2. THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, SADEM ROAD, GULBARGA-585 105. ... RESPONDENTS (BY SRI. Y.V RAVIRAJ, ADVOCATE) THIS ITA IS FILED U/SEC.260A OF THE INCOME TAX ACT, 1961 AGAINST ORDER PASSED IN ITA NO.1046/BANG/2012 DTD: 3 17.01.2014 ON THE FILE OF THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, BANGALORE APPEAL IS HEREBY ALLOWED FOR THE ASSESSEMENT YEAR 2004-05, 2005-06 & 2006-07. IN I.T.A No. 100022/2014: BETWEEN RAMVALLABH ASAWA SINCE DECEASED REP. BY HIS LEGAL REPRESENTATIVE SRI PADAM NARAYAN ASAWA S/O. LATE RAMVALLABH ASAWA AGE: 52 YEARS, R/O. NO. 22, NEHRU COLONY, 4TH CROSS, BELLARY-583 103. ... APPELLANT (BY SRI. M V SESHACHALA SR. COUNSEL FOR SRI. H R KAMBIYAVAR, ADVOCATES) AND 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I, AAYAKAR BHAVAN, STAFF ROAD, BELLARY-583 102. 2. THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, SADEM ROAD, GULBARGA-585 105. ... RESPONDENTS (BY SRI. Y V RAVIRAJ, ADOVCATE) THIS ITA IS FILED U/SEC.260-A OF THE INCOME TAX ACT, 1961 AGAINST ORDER PASSED IN ITA NO.1047/BANG/2012 DTD: 17.01.2014 ON THE FILE OF THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, BANGALORE. APPEAL IS HEREBY ALLOWED FOR THE ASSESSMENT YEAR 2006-07. THESE APPEALS COMING ON FOR ADMISSION THIS DAY, RAM MOHAN REDDY.J., DELIVERED THE FOLLOWING: 4 JUDGMENT Heard the learned counsel for the parties. 2. The Assessee is reported to have died on 21.11.2012 while the orders impugned are passed on 17.01.2014 much after the death of the assessee and therefore the orders passed against the dead man are void. In that view of the matter, these appeals are accordingly allowed. The orders impugned are quashed and the proceeding remitted to the Income Tax Appellate Tribunal, Bangalore, for fresh consideration. Since the legal representatives of deceased are already on record, there is no necessity to file a separate application to bring them on record. The respondent-Revenue to amend the causetitle in the appeals before the Tribunal. SD/- JUDGE SD/- JUDGE jm/- "