LATE SHOOB AHMED IMTIYAZ HUSSAIN,MUMBAI vs. ITO 10(3)(1), MUMBAI

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ITA 2695/MUM/2014Status: DisposedITAT Mumbai05 December 2016AY 2006-072 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s order and restored the matter back to the CIT(A). The CIT(A) is directed to bring the legal heirs on record and then adjudicate the issue on merits after providing a reasonable opportunity of being heard.

What were the facts?

The assessee passed away before the CIT(A) passed an order. The CIT(A) dismissed the appeal without bringing the legal heirs on record, despite a request to do so. The ITAT noted the delay in filing the appeal was due to the assessee's death.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without bringing the legal heirs of the deceased assessee on record and adjudicating the appeal on merits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

For Respondent: Shri. Vishwas S Mundhe, DR

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND ASHWANI TANEJA, AM (A.Y:2006-07) Late Shooab Ahmed Imtiyaz Hussian Income Tax Officer C/o. Mohd. Shawzab Shooab Ahmed 10(3)-1, Mumbai. 3-B, 205, Aghadi Nagar, Dargah Road, Vs. Sonapur, Bhandup (W), Mumbai-400078 PAN No. AAAPH8176N Appellant .. Respondent Assessee by .. None. Revenue by .. Shri. Vishwas S Mundhe, DR Date of hearing .. 05-12-2016 Date of pronouncement .. 05-12-2016 O R D E R PER MAHAVIR SINGH, JM:

This appeal by the Assessee is arising out of the order of CIT (A)-22, Mumbai in appeal No. CIT(A)-22/ITO-10(3)-1/IT-511/2011-12 dated 18-10-2013. The Assessment was framed by ITO 10-(3), Mumbai for the A.Y. 2006-07 vide order dated 07-12-2011 u/s 143(3) r. w. s. 147 of the Income Tax Act, 1961 (hereinafter ‘the Act’).

2.

At the outset, it is noticed that this appeal is delayed by hundred days and assessee has filed condonation petition stating the reason that assessee died on 06-06- 2003 and due to that the appeal could not be filed on time. We find that the cause is reasonable and hence delay is condoned. Appeal is admitted.

3.

At the outset, it is noticed that the assessee late Shooab Ahmed Imtiyaz Hussian died on 06-06-2013. The assessee filed details of legal heirs requesting for bringing of legal heirs on record. But we find that before CIT(A) appeal was instituted on 14-02-2012 before the death of the assessee, but CIT(A) passed order on 18-10-2013 in the name of dead person Shri Shooab Ahmed Imtiyaz Hussian. We find that specific plea was raised before CIT(A) and he adjudicated specific plea which reads as under: -

“2.2 During the course of appellate proceeding, the AR had filed a letter dtd.11.09.2013 with a specific request to drop the appeal filed, due to sudden death of the appellant. Copy of the death certificate was also filed along with the letter. However, another letter dtd 23.09.2913 was filed by Shri Mohd. Shawzab Shooab Ahmed claiming as one of the legal heirs of th6 appellant. Vide letter dtd.11.10.2013, the legal heir was specifically directed to file legal Heir certificate issued by the Municipal Authority by 17.10.2013 for which there was no response. In view of the submission made above, the appeal filed is hereby dismissed.”

4.

In view of the above, we find that the CIT(A) has not brought on record the legal heirs and without that dismissed the appeal, without adjudicating on merits. When these facts were confronted to learned Sr. DR, he conceded the position and request the bench to restore the matter back to the file of the CIT(A) for bringing legal heirs on record and after that pass order on merits after allowing reasonable opportunity of being heard to the legal heirs of the assessee. In view of the above facts and circumstances, we set aside the order of CIT(A) and restore the matter back to the file of CIT(A) for bringing the legal heirs on record and after bringing the legal heirs on record adjudicate the issue on merits by speaking order after allowing reasonable opportunity of being heard to the legal heirs. Appeal of the assessee allowed for statistical purpose.

5.

In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 05-12-2016.

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