LEGAL HEIRS OF LATE ARVIND KOTHARI, MUMBAI v. ITO 13(3)(3), MUMBAI

ITA 5414/MUM/2011 | 2007-2008
Pronouncement Date: 23-11-2011 | Result: Allowed

Appeal Details

RSA Number 541419914 RSA 2011
Assessee PAN AABPK9558L
Bench Mumbai
Appeal Number ITA 5414/MUM/2011
Duration Of Justice 4 month(s) 3 day(s)
Appellant LEGAL HEIRS OF LATE ARVIND KOTHARI, MUMBAI
Respondent ITO 13(3)(3), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 23-11-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 23-11-2011
Date Of Final Hearing 14-11-2011
Next Hearing Date 14-11-2011
Assessment Year 2007-2008
Appeal Filed On 20-07-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH MUMBAI BEFORE SHRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER A ND SHRI V. DURGA RAO JUDICIAL MEMBER ITA NO. 5414/MUM./2011 (ASSESSMENT YEAR : 2007-08 ) LEGAL HEIRS OF LATE ARVIND N. KOTHARI C/O M/S. R.B. POPAT & CO. 4/9 VIRJI PERAJ BUILDING PARE VILLAGE ROAD MUMBAI 400 012 PAN AABPK9558L .. APPELLANT V/S INCOME TAX OFFICER WARD 13(3)(3) MUMBAI .... RESPONDENT ASSESSEE BY : MR. B.R. POPAT REVENUE BY : MR. P.K.B. MENON DATE OF HEARING 14.11.2011 DATE OF ORDER 23.11.2011 O R D E R PER J. SUDHAKAR REDDY A.M. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE IMPUGNED ORDER DATED 17 TH MARCH 2011 PASSED BY THE COMMISSIONER (APPEALS)-X XIV MUMBAI FOR ASSESSMENT YEAR 2007-08. 2. AFTER HEARING RIVAL CONTENTIONS WE FIND THAT MR. A RVIND N. KOTHARI THE ASSESSEE IN THIS CASE EXPIRED ON 7 TH MAY 2008 AND WHEREAS THE ASSESSMENT ORDER WAS PASSED ON 29 TH DECEMBER 2009. THUS THIS IS AN ORDER PASSED ON A LEGAL HEIRS OF LATE ARVIND N. KOTHARI ITA NO. 5414/MUM./2011 2 DEAD PERSON. THE LEGAL HEIRS HAVE NOT BEEN BROUGHT ON RECORD. UNDER THESE CIRCUMSTANCES WE QUASH THE ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER ON 29 TH DECEMBER 2009 AS CONFIRMED BY THE COMMISSIONER (A PPEALS) VIDE HIS ORDER DATED 17 TH MARCH 2011 AND ALLOW THE APPEAL OF THE ASSESSEE. 3. IN THE RESULT ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD NOVEMBER 2011 SD/- V. DURGA RAO JUDICIAL MEMBER SD/- J. SUDHAKAR REDDY ACCOUNTANT MEMBER MUMBAI DATED: 23 RD NOVEMBER 2011 COPY TO : (1) THE ASSESSEE; (2) THE RESPONDENT; (3) THE CIT(A) MUMBAI CONCERNED; (4) THE CIT MUMBAI CITY CONCERNED; (5) THE DR A BENCH ITAT MUMBAI. TRUE COPY BY ORDER PRADEEP J. CHOWDHURY ASSISTANT REGISTRAR SR. PRIVATE SECRETARY ITAT MUMBAI BENCHES MUMBAI