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Income Tax Appellate Tribunal, BENCH ‘D’ KOLKATA
Before: Hon’ble Shri J.Sudhakar Reddy, AM & Shri A.T.Varkey, JM ]
ORDER
PER J.SUDHAKAR REDDY, AM:
This is an appeal by the Revenue directed against the order of the Commissioner of Income Tax-(A)-10, Kolkata relating to A.Y. 2012-13.
After hearing the rival submissions, we find that the AO has passed an order u/s 143(3) of the Income Tax Act, 1961 (Act) on 17.03.2015 in the name of Shri Biswanath Poddar. Shri Biswanath Poddar passed away on 30.12.2014. Hence, the order was passed by the AO on a dead person. Hence the same is ab initio void and has to be quashed. In view of the above discussion we dismiss this revenue’s appeal.
In the result the appeal by the revenue is dismissed.
Order pronounced in the Court on 14.03.2018.