BABAN DASHRATH HANDE,NAVI MUMBAI vs. ACIT CEN CIR-36, MUMBAI

ITSSA 91/MUM/2008Status: DisposedITAT Mumbai26 August 20242 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the sole appellant, Baban Dashrath Hande, is deceased. An order was passed on 12.03.2015 directing that the legal heirs be brought on record and the appeals be posted thereafter. However, no steps have been taken to comply with this order for over nine years. On the date of hearing, there was no appearance on behalf of the legal heirs of the assessee, nor was there any appearance for the Department. In these circumstances, the Tribunal held that the appeals cannot be prosecuted further and are therefore disposed of as abated. No specific findings were made on the merits of the original assessment or the grounds of appeal.

What were the facts?

The appeals, ITA Nos. 5334/MUM/2008 and IT(SS) No. 91/MUM/2008, were filed by the assessee, Baban Dashrath Hande, against the assessment year 2002-03 and the block period from 01.04.1996 to 26.02.2003. The appeals were filed against the order of the Assistant Commissioner of Income Tax, Central Circle-36, Mumbai. The Tribunal had previously adjourned the hearing sine die on 12.03.2015, directing the legal heirs to be brought on record after obtaining no objection from the department. Despite this order passed over nine years prior, no steps have been taken to bring the legal heirs on record. Today, there is no appearance on behalf of the legal heirs of the assessee or for the Department.

What were the issues?

1. Whether the appeals can be prosecuted further in the absence of the assessee, who is deceased, and without the legal heirs being brought on record. Assessee's contentions: Not recorded as no appearance was made by the appellant or their legal heirs. Revenue's contentions: Not recorded as no appearance was made by the respondent.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI

Before: JUSTICE (RETD.) C.V. BHADANG & SHRI B.R. BASKARAN

Hearing: 26/08/2024Pronounced: 26/08/2024

PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT :

Both these appeals are by the same appellant-assessee and they pertain to Asst. Year 2002-03 and block period 01.04.1996 to 26.02.2003. It appears that the sole appellant is dead and, therefore, the Bench had passed the following order as far back as on 12.03.2015 :

“12.03.15 Hearing is adjourned to sine die. Let the legal heir are brought on record after obtaining no objection from department. Only after bringing legal heirs on record post the appeal a/w ITA 91/M/08.”

2 ITA Nos. 91 & 5334/Mum/2008 Baban Dashrath Hande

Till today no steps have been taken to bring the legal heirs on record and to prosecute the appeals further. The appeals are of the year 2008 and the last order as noticed above has been passed more than 9 years before. Today there is no appearance on behalf of any legal heirs of the appellant- assessee. None appears for the Department. In such circumstances, both the appeals are disposed off as abated.

Order pronounced in the open court on 26.08.2024.

Sd/- Sd/- (B.R. BASKARAN) (JUSTICE (RETD.) C.V. BHADANG) ACCOUNTANT MEMBER PRESIDENT

Mumbai; Dated : 26.08.2024

SSL

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(Judicial) 4. PCIT 5. DR, ITAT, Mumbai 6. Guard File. BY ORDER, //True Copy//

(Assistant Registrar) ITAT, Mumbai

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