Late S.Gokulammal (Represented by legal heir Shri S.Badri), Coimbatore v. ITO, Coimbatore

ITA 1500/CHNY/2013 | 2009-2010
Pronouncement Date: 22-04-2014 | Result: Allowed

Appeal Details

RSA Number 150021714 RSA 2013
Assessee PAN AAWPG7891D
Bench Chennai
Appeal Number ITA 1500/CHNY/2013
Duration Of Justice 9 month(s) 17 day(s)
Appellant Late S.Gokulammal (Represented by legal heir Shri S.Badri), Coimbatore
Respondent ITO, Coimbatore
Appeal Type Income Tax Appeal
Pronouncement Date 22-04-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 22-04-2014
Date Of Final Hearing 22-04-2014
Next Hearing Date 22-04-2014
Assessment Year 2009-2010
Appeal Filed On 05-07-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH CHENNAI . . . . . !' # '$ % BEFORE DR. O.K.NARAYANAN VICE-PRESIDENTAND SHRI S.S. GODARA JUDICIAL MEMBER ./ ITA NO. 1500(MDS)/2013 # & '& / ASSESSMENT YEAR : 2009-10 LATE S. GOKULAMMAL (REPRESENTED BY LEGAL HEIR SHRI S. BADRI) N0. 532 VYSIAL STREET COIMBATORE 641 001. PAN : AAWPG 7891 D V. THE INCOME TAX OFFICER WARD III(3) COIMBATORE. ( )*/ APPELLANT) ( -)*/ RESPONDENT) )* . / APPELLANT BY : SHRI T. BANUSEKAR CA -)* . / RESPONDENT BY : SHRI GURU BHASHYAM IRS JCIT / . 01 / DATE OF HEARING : 22 ND APRIL 2014 2!' . 01 / DATE OF PRONOUNCEMENT : 22 ND APRIL 2014 - - I.T.A. NO. 1500/MDS/13 2 / O R D E R PER DR.O.K.NARAYANAN VICE-PRESIDENT THIS APPEAL FILED BY THE ASSESSEE RELATES TO THE ASSESSMENT YEAR 2009-10. THIS APPEAL IS DIRECTED A GAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APP EALS)-I AT COIMBATORE ON 30.5.2013. THIS APPEAL ARISES OUT O F THE PENALTY PASSED UNDER SECTION 271(1)(C) OF THE INCOME-TAX AC T 1961. 2. AT THE OUTSET ITSELF IT WAS SUBMITTED BY SHRI T. BANUSEKAR THE LEARNED CHARTERED ACCOUNTANT APPEARING FOR THE ASSESSEE THAT THE FIRST APPELLATE ORDER WAS PASSED AFTER THE DEATH OF THE ERSTWHILE APPELLANT. HE EXPLAINED THAT THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS) WAS PASSED ON 30.5.2013 WHEREAS THE APPELLANT SMT. S. GOKULAMMA L HAD ALREADY EXPIRED ON 30 TH APRIL 2013. HE THEREFORE SUBMITTED THAT THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEAL S) IS NON EST IN LAW AND THEREFORE TO BE SET ASIDE TO THE COMMI SSIONER OF INCOME TAX (APPEALS) SO THAT THE APPEAL MAY BE DISP OSED OF IN ACCORDANCE WITH LAW. - - I.T.A. NO. 1500/MDS/13 3 3. SHRI GURU BHASHYAM THE LEARNED JOINT COMMISSION ER OF INCOME TAX APPEARING FOR THE REVENUE HAD PRESENTED THE MATTER BEFORE US. 4. THE APPEAL BEFORE THE TRIBUNAL HAS BEEN FILED BY SHRI S. BADRI LEGAL HEIR OF THE LATE APPELLANT S. GOKULAMM AL. BUT AS RIGHTLY POINTED OUT BY THE LEARNED CHARTERED ACCOUN TANT THIS APPEAL DOES NOT SURVIVE BEFORE US FOR THE REASON TH AT THE LATE APPELLANT HAD EXPIRED BEFORE PASSING OF THE ORDER B Y THE COMMISSIONER OF INCOME TAX (APPEALS). THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) HAS IN FACT BE COME NON EST IN LAW. 5. THE APPEAL THEREFORE HAS TO BE RESUSCITATED. FO R THAT PURPOSE WE ARE REMITTING BACK THE FILE TO THE ROLL S OF THE COMMISSIONER OF INCOME TAX (APPEALS). THE COMMISSI ONER OF INCOME TAX (APPEALS) IS DIRECTED TO IMPLEAD THE LEG AL HEIRS ON RECORD AFTER PROCESSING THE IMPLEADING PETITION THA T MAY BE FILED BY THE LEGAL HEIRS. ONCE THE LEGAL HEIRS ARE IMPLE ADED THE COMMISSIONER OF INCOME TAX (APPEALS) IS DIRECTED TO DISPOSE OF - - I.T.A. NO. 1500/MDS/13 4 THE APPEAL ON MERIT AFRESH AS PER LAW. THUS THIS APPEAL FILED BY THE ASSESSEE IS REMANDED. 6. IN RESULT THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON TUESDAY THE 22 ND OF APRIL 2014 AT CHENNAI. SD/- SD/- (S.S. GODARA) (DR. O.K. NARAYANAN) ( . . !') ( . . . ) # '$ /JUDICIAL MEMBER /VICE-PRESIDENT /CHENNAI 4' /DATED THE 22 ND APRIL 2014. KRI. '5 . #067 87'0 /COPY TO: 1. )* /APPELLANT 2. -)* /RESPONDENT 3. / 90 () /CIT(A)-I COIMBATORE 4. / 90 /CIT 5. 7: #0# /DR 6. & ; /GF.