What did the Tribunal hold?

The Tribunal held that an appeal filed against a deceased person is not maintainable. Consequently, the grounds raised in the cross-objection became academic.

The Revenue filed an appeal against a deceased assessee, Shri Surendra Nath Jaidka, instead of the legal heir against whom the assessment and CIT(A) orders were passed. The assessee also filed a cross-objection.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal due to being filed against a deceased individual. The secondary issue was the adjudication of the cross-objection in light of the appeal's dismissal.

ACIT vs Shri Surendra Nath Jaidka | ITAT Kolkata 2019

Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

Before: Shri S.S. Viswanethra Ravi & Dr. A.L. Saini

Hearing: 29.03.2019Pronounced: 03.04.2019

Heard together (2 matters)

I.T.A No.942/Kol/2017

C.O No.50/Kol/2018

Read from the judgment's own cause title. This page is filed under one of them.

For the Appellant : Shri Sankar Halder, JCIT, Sr.DR For the Respondent : None. Date of hearing : 29.03.2019 Date of pronouncement : 03.04.2019 ORDER PER Shri S.S. Viswanethra Ravi, JM:

Both appeal and cross-objection above filed by the Revenue and assessee respectively against the common order dated 09.02.2017 passed by the Commissioner of Income Tax-8, Kolkata for the Assessment Year 2009-10.

At the time of hearing, it is noted that the notice issued by the Registry, ITAT returned with an endorsement “deceased”. Therefore we proceed to hear the ld. DR.

First we shall take the appeal of Revenue in . 1

Shri Surendra Nath Jaidka C.O No.50/Kol/2018 Assessment Year: 2009-10 4. Heard ld. DR and perused the materials available on record. It is noted that the appellant-Revenue filed present appeal against the deceased assessee, Shri Surendra Nath Jaidka. On perusal of the record, it is noted that the assessment order as well as the impugned order was passed by the CIT(A) in the name of legal heir i.e. Shri Gopal Krishna Jaidka. But however as discussed above, the appellant- Revenue instead of filing the appeal against the legal heir, preferred to file the appeal against the deceased assessee, Shri Surendra Nath Jaidka which is clearly evident in Form No.36. Therefore, in our opinion, the appeal against deceased person is not maintainable and therefore, we dismiss the appeal filed by the appellant-Revenue as not maintainable with a liberty to file appeal, thereby, appeal of the Revenue is dismissed.

Now, we shall take up C.O No.50/Kol/2018. We find that grounds raised in the Cross-objection are supportive of the impugned order of the CIT(A). In the aforementioned paragraphs, we dismissed the appeal filed by the Revenue as not maintainable in view of the defective Form 36, therefore, grounds in Cross-objection becomes academic requires no adjudication. Thus, the Cross-objection is dismissed as infractuous.

In the result, the appeal of the Revenue and C.O of the assessee are dismissed.

Order pronounced in the open court on 03.04.2019.

ACIT, CIRCLE-29, KOLKATA, KOLKATA vs. SHRI SURENDRA NATH JAIDKA, KOLKATA

What did the Tribunal hold?

What were the facts?

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