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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI J. SUDHAKAR REDDY & SHRI S.S.VISWANETHRA Ravi
Per Bench:
This appeal by the Assessee is against the order dated 11-02-
2016 passed by the ld. CIT(A), Ranchi, Jharkhand for the A.Y 2008-
09.
The ld.AR submits that Lt. Sriniwas Joshi, the assessee herein,
died on 22-02-08 and the same was informed to the AO during the
course of assessment proceedings. Inspite of which, the AO completed
the assessment and passed assessment order against dead person
vide his order dt. 24-12-2010 passed u/s. 143(3) of the Act at
Rs.27,48,820/- by making the following additions:-
2 ITA No. 134/Ran/16 Lt. Sriniwas Joshi L/H Smt. Sita Devi Joshi
a. Rs.40,47,545/- u/s. 40A(3) of the Act b. Rs.25,531.70 under the head ‘ Travelling & Conveyance’ c. Rs.6,62,159/- under the head’ Shortage & demurrage’
He submits that such assessment against a dead person is
not maintainable and also the same is invalid. In support of the
contention, the ld. AR of the assessee placed reliance on an order
dt. 28-02-2017, ITA No. 82/Ran/2015 for the A.Y 2005-06 of the
ITAT Ranchi, in assessee’s own case, copy of the same is on record
and referred to para 5 of the said order. In view of above, he
prayed to dismiss and annul the assessment order passed against
dead person u/s. 143(3) of the Act dt. 24-12-2010.
On the other hand, the ld. DR did not controvert the same.
Heard the rival submissions of both the parties and perused
the record. We find that the Tribunal in assessee’s own case supra,
for the A.Y 2005-06 vide order dt. 28-02-2017 cancelled the
reassessment order passed therein on the ground that the
assessment on a dead person is not maintainable and following the
same, we set aside the impugned order of the CIT-A and cancel the
assessment order dt. 24-12-2010 passed by the AO and it is not
maintainable in the eye of law. The grounds raised by the assessee
are dismissed as there requires no adjudication.
3 ITA No. 134/Ran/16 Lt. Sriniwas Joshi L/H Smt. Sita Devi Joshi
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on 28 /2/2018
Sd/- Sd/- J. SUDHAKAR REDDY S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER
Ranchi, Dated 28 / 02/2018
*PP, Sr. P.S. Copy of the Order forwarded to : 1. The Appellant – Lt. Sriniwas Joshi Through L/H Smt. Sita Devi Joshi, Adarsh Market, Upper Bazar, Ranchi-834001. 2. The Respondent- The Asstt. Commissioner of Income Tax, Cir-3, Ranchi. 3. The CIT(A) concerned 4. CIT , concerned 5. DR, ITAT, Ranchi Guard file. 6. BY ORDER, //True Copy// SR.PS, ITAT, RANCHI