Smt. Hamida Bano, Muzaffarnagar v. ACIT, Muzaffarnagar

CO 12/DEL/2012 | 2008-2009
Pronouncement Date: 30-03-2012 | Result: Dismissed

Appeal Details

RSA Number 1220123 RSA 2012
Assessee PAN ACCPB0597M
Bench Delhi
Appeal Number CO 12/DEL/2012
Duration Of Justice 1 month(s) 28 day(s)
Appellant Smt. Hamida Bano, Muzaffarnagar
Respondent ACIT, Muzaffarnagar
Appeal Type Cross Objection
Pronouncement Date 30-03-2012
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 30-03-2012
Date Of Final Hearing 08-02-2012
Next Hearing Date 08-02-2012
Assessment Year 2008-2009
Appeal Filed On 01-02-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI R.P. TOLANI AND SHRI A.N. PAHUJA ITA NO. 5475/DEL/2011 ASSTT. YR: 2008-09 ACIT CIRCLE-2 VS. HAMIDA BANO W/O MD. QAISER MUZAFFARNAGAR. 786/1/C YATGENDRAPURI MUZAFFARNAGAR. PAN/GIR NO. ACCPB0597M C.O. NO. 12/DEL/12 ( IN ITA NO. 5475/DEL/2011) ASSTT. YR: 2008-09 HAMIDA BANO W/O MD. QAISER VS. ACIT CIRCLE-2 786/1/C YATGENDRAPURI MUZAFFARNAGAR. MUZAFFARNAGAR. (APPELLANT) ( RESPONDENT ) REVENUE BY: SH. SALIL MISHRA SR. DR ASSESSEE BY : SH. ANKIT GUPTA ADV. O R D E R PER R.P. TOLANI J.M : THE REVENUE IS IN APPEAL AND THE ASSESSEE HAS FILED CROSS-OBJECTION AGAINST THE ORDER OF CIT(A) DATED 25-8-2011 RELATIN G TO A.Y. 2008-09. RESPECTIVE GROUNDS RAISED ARE AS UNDER: REVENUES APPEAL : 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE THE CIT(A) HAS ERRED IN LAW IN ALLOWING THE RELIEF OF RS. 40 000/- OUT OF ADDITION OF RS. 1 48 579/- MADE BY THE ASSES SING OFFICER UNDER THE HEAD INCOME FROM TRUCKS PLYING WITHOUT AP PRECIATING THE FULL FACTS OF THE CASE. ITA 5475/D/11 & CO 12/D/12 HAMIDA BANO 2 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE THE CIT(A) HAS ERRED IN LAW IN ALLOWING THE RELIEF OF RS. 46 595/- OUT OF ADDITION OF RS. 86 595/- MADE BY THE ASSESSI NG OFFICER UNDER THE HEAD INCOME FROM DHARAM KANTA WITHOUT APPRECIATING THE FULL FACTS OF THE CASE. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE THE CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS. 18 000/- MADE BY THE ASSESSING OFFICER ON ACCOUNT OF CURRENT LIAB ILITY IN THE NAME OF SH. LAL RAM NATH WITHOUT APPRECIATING THE F ULL FACTS OF THE CASE AS THE ASSESSEE FAILED TO PROVE THE GENUI NENESS OF THIS CURRENT LIABILITY. 4. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE THE CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS. 8 05 000/- MADE BY THE ASSESSING OFFICER U/S 68 OF THE I.T. AC T 1961 ON ACCOUNT OF UNEXPLAINED LOAN WITHOUT APPRECIATING TH E FULL FACTS OF THE CASE AS THE ASSESSEE FAILED TO PROVE THE GE NUINENESS OF LOAN. 5. THE ORDER OF THE CIT(A) BE SET ASIDE AND THAT OF AO BE RESTORED. ASSESSEES C.O : 1. THAT CIT(A) IN VIEW OF FACTS AND CIRCUMSTANCES ERRED IN LAW IN RESTRICTING THE ADDITION OF RS. 1 08 579/- O N THE GROUND OF TRUCK PLYING. 2. THAT THE PARTLY ADDITION SUSTAINED BY THE CIT(A) MADE BY THE AO AT RS. 1 08 579/- IS HIGHLY ARBITRARY UNJUS TIFIED AND AGAINST HE FACTS OF THE CASE AS THE INCOME SHOWN BY THE ASSESSEE IS AS PER THE PROVISIONS OF SECTION 44AE. 3. IN VIEW OF THE FACTS AND CIRCUMSTANCES AND ON LA W THE CIT(A) ERRED IN RESTRICTING THE ADDITION AT RS. 40 000 ON ACCOUNT OF INCOME FROM DHARAM KANTA ON ESTIMATION B ASIS. ITA 5475/D/11 & CO 12/D/12 HAMIDA BANO 3 4. WITHOUT PREJUDICE TO THE ABOVE GROUNDS THE ADDI TION MADE BY THE AO IS HIGHLY ARBITRARY EXCESSIVE AND O N AD HOC BASIS. 2. AT THE TIME OF ARGUMENT IT IS OBSERVED THAT TH E ASSESSEE IN QUESTION SMT. HAMIDA BANO EXPIRED ON 25-10-2010. THE APPEAL BEFORE THE CIT(A) WAS FILED ON 11-11-2010 IN THE NAME OF SMT. HAMIDA BANO. THE MEMO OF APPEAL IS SIGNED ON 3-11-2010 IN HER NAME. THE APPE AL COULD HAVE BEEN FILED ONLY BY THE LEGAL HEIRS AFTER IMPLEADING THEM. THU S THE APPEAL FILED BEFORE CIT(A) IS INVALID AND WITHOUT DISCLOSURE OF THE FAC TS ABOUT THE DEMISE OF ASSESSEE. CONSEQUENTLY THE ORDER PASSED BY LD. CIT (APPEALS) ALSO BECOMES INVALID. 3. LEARNED COUNSEL FOR THE ASSESSEE CONTENDS THAT THE MEMO OF APPEAL AND VERIFICATION HAS BEEN INADVERTENTLY SIGNED BY L EGAL HEIR IN THE NAME OF THE DECEASED. IF THE APPELLATE ORDER OF CIT(A) IS H ELD TO BE BAD IN LAW IN THAT CASE IN THE INTEREST OF JUSTICE CIT(A) MAY BE DIR ECTED TO ALLOW THE LEGAL HEIRS TO RECTIFY THE DEFECT IN THE APPEAL MEMO. 4. LD. D.R. IS HEARD. 5. WE HAVE HEARD RIVAL CONTENTIONS AND GONE THROUGH THE RELEVANT MATERIAL AVAILABLE ON RECORD. IT HAS NOT BEEN DISPU TED THAT SMT. HAMIDA BANO EXPIRED ON 10-10-2010 I.E. SOON AFTER THE PASSING O F THE ASSESSMENT ORDER ON 24-9-2010. AT THE TIME OF FRAMING OF ASSESSMENT SH E WAS ALIVE HOWEVER AT THE TIME OF FILING OF THE APPEAL HAMIDA BANO WAS N O MORE. UNDER THESE CIRCUMSTANCES THE ORDER PASSED BY CIT(A) ON A DECE ASED PERSON BECOMES INVALID. IN VIEW THEREOF WE RESTORE THE APPEAL BAC K TO THE FILE OF CIT(A) TO DECIDE THE SAME AFRESH IN ACCORDANCE WITH LAW. APPE AL IS ALLOWED FOR STATISTICAL PURPOSES. ITA 5475/D/11 & CO 12/D/12 HAMIDA BANO 4 6. SINCE WE HAVE SET ASIDE THE MATTER REGARDING MAI NTAINABILITY OF APPEAL TO THE FILE OF CIT(A) THE CROSS OBJECTION FILED BY THE ASSESSEE HAS BEEN RENDERED INFRUCTUOUS AND STANDS DISMISSED ACCORDING LY. 7. IN THE RESULT REVENUES APPEAL IS ALLOWED FOR S TATISTICAL PURPOSES AND ASSESSEES CROSS OBJECTION IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 30-03-2012. SD/- SD/- ( A.N. PAHUJA) ( R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30-03-2012. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR