PUNAMCHAND PARK L.H,COIMBATORE vs. DCIT, CENTRAL CIRCLE-2, COIMBATORE

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ITA 939/CHNY/2023Status: DisposedITAT Chennai28 November 20232 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and directed the assessee to remove the noted defect. The CIT(A) was then instructed to adjudicate the appeal on merits de novo.

What were the facts?

An assessment was framed in the name of legal heirs of a deceased assessee. The assessee filed an appeal in the name of the deceased person, which was dismissed by the CIT(A) as not maintainable. The assessee is aggrieved by this dismissal.

What were the issues?

The primary issue was the maintainability of an appeal filed in the name of a deceased assessee. The Tribunal also considered the procedural defect in the appeal filing.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपीलीय अिधकरण “बी” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा ! एवं माननीय �ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ (िनधा*रण वष* / Assessment Year: 2017-18) Punamchand Parek L/H of DCIT, बनाम Ms.Santhilabarek Lathabai Central Circle-2, Old No.6, New No.13, Gandhipuram Coimbatore. / Vs. 3rd Street Extension, Coimbatore-641 012. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AJDPL-1383-R (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri G.Vijaychand Jhabakh (CA)-Ld.AR � थ�कीओरसे/Respondent by : Shri D.Hema Bhupal (JCIT)-Ld.Sr. DR सुनवाईकीतारीख/Date of Hearing : 28-11-2023 घोषणाकीतारीख /Date of Pronouncement : 28-11-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

The registry has noted delay of 525 days in the appeal which stem from the fact that the date of service of communication of the order in Form No.36 has been written as 27.01.2022 whereas impugned order itself has been passed on 01.08.2023. Considering the impugned order, the appeal is well within time and accordingly, we proceed to adjudicate the same on merits.

2.

It transpires that an assessment was framed in the name of legal heirs of Late Lata Bai u/s 143(3) on 29.09.2021. The assessee preferred appeal against the same in the name of deceased assessee. The Ld. CIT(A) dismissed the same on the ground that the appeal is not maintainable in the name of deceased person. Aggrieved, the assessee is in further appeal before us. The Ld. AR seeks adjudication on merits and sought removal of defects.

3.

Accepting the plea of Ld. AR, the impugned order is set aside. We direct the assessee to remove the defect as noted by Ld. CIT(A). Thereafter, Ld. CIT(A) is directed to adjudicate the appeal on merits de novo. 4. The appeal stand allowed for statistical purposes. Order pronounced on open court on 28th November, 2023.

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