DCIT 13(3), MUMBAI v. HIMATLAL DADIA, MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H MUMBAI. BEFORE SHRI SHRI J. SUDHAKAR REDDY ACCOUNTANT MEMB ER AND SMT. ASHA VIJAYRAGHAVAN JUDICIAL MEMBER. I.T.A. NO. 13 37/MUM/2009 ASSESSMENT YEAR : 2005-06. DY. COMMISSIONER OF INCOME TAX SHRI HIMA TLAL DADIA 13(3) MUMBAI. VS. 304 SUJATA CHAMBERS 1/3 ABHEYCHAND GANDHI MARG OFF. NARSI NATHA STREET MASJID (WEST) MUMBAI-400 009 PAN : AACPD 1484B APPELLANT RESPONDENT APPELLANT BY : SHRI KESHAV SAXENA. RESPONDENT BY : SHRI KETAN L. VAJANI. O R D E R PER J. SUDHAKAR REDDY A.M. THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED A GAINST THE ORDER OF THE CIT(APPEALS)-XIII MUMBAI DATED 10-12- 2008 FOR ASSESSMENT YEAR 2005-06. 2. AFTER HEARING RIVAL CONTENTIONS WE FIND THAT HIMATLAL H. DADIA EXPIRED ON 21-11-2008. THE CIT(APPEALS)-XIII MUMBAI HAD PASSED AN ORDER ON 10-12-2008 ON A DEAD PERSON AS T HE LEGAL HEIRS WERE NOT BROUGHT ON RECORD. THUS WE CANNOT UPHOLD SUCH A N ORDER PASSED BY THE CIT(APPEALS) ON A DEAD PERSON. THUS WE CANCEL T HE ORDER DATED 10- 12-2008 AS IT IS INVALID IN LAW. THE CIT(APPEALS)-X III MUMBAI SHALL ENSURE THAT THE LEGAL HEIRS ARE BROUGHT ON RECORD A ND THEN DISPOSE OF THE CASE ON MERITS AFTER GIVING ADEQUATE OPPORTUNITY TO THE LEGAL HEIRS. 2 3. IN THE RESULT THE APPEAL OF THE REVENUE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 28 TH DAY OF JANUARY 2010. SD/- SD/- (ASHA VIJAYRAGHAVAN) (J. SUDHAKAR REDDY) JUDICIAL MEMBER. ACCOUNTANT MEMBER. MUMBAI DATED : 28 TH JANUARY 2010. WAKODE COPY FORWARDED TO : 1. APPELLANT. 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR H-BENCH. (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT MUMBAI BENCHES