LATE HIRABAI HARISH BORHADE (L/H DEODATTA HARISH BORHADE,PUNE vs. INCOME TAX OFFICER, WARD-9(5), PUNE, PUNE

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ITA 1027/PUN/2023Status: DisposedITAT Pune02 May 2024AY 2011-12Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the NFAC's order was passed without impleading a legal representative, leading to gross injustice. Therefore, the appeal was restored to the NFAC for fresh adjudication after deciding the issue of legal representation.

What were the facts?

The assessee, Hirabai Harish Borhade, passed away on October 10, 2019, after the assessment order was passed. The National Faceless Appeal Centre (NFAC) passed its order on July 21, 2023, without impleading any legal representative for the deceased assessee.

What were the issues?

Whether the NFAC order is valid when passed without impleading a legal representative of a deceased assessee. The necessity of appointing a legal representative in appeal proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250(6),Section 2(29),Section 2(11)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE

Before: SHRI SATBEER SINGH GODARA

Hearing: 19.03.2024Pronounced: 02.05.2024

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.1027/PUN./2023 Assessment Year 2011-2012 Late Hirabai Harish Borhade, L/H of Deodatta The Income Tax Officer, Harish Borhade, A & P Ward – 9 (5), Pratyaksha Kar vs. Pargao Via Ale, Tal Junnar, Bhavan, Akurdi, Dist. Pune. PIN – 410 504. Pune – 411 044. Maharashtra. Maharashtra. PAN AUOPB1824B (Appellant) (Respondent) For Assessee : Shri Sharad Vaze For Revenue : Shri Manish Mehta Date of Hearing : 19.03.2024 Date of Pronouncement : 02.05.2024 ORDER PER SATBEER SINGH GODARA, J.M. :

This assessee’s appeal for assessment year 2011-12, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 24/1054518215(1), dated 21.07.2023, involving proceedings u/s. 147 r.w.s.144 of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties. Case file perused.

2.

It emerges at the outset during the course of hearing that the learned NFAC herein has passed it’s order on 21.07.2023 whereas the assessee herein Smt. Hirabai Harish Borhade appears to have left for her heavenly abode on 10.10.2019; after the framing of assessment dated 29.12.2018 by the learned Assessing Officer.

2 ITA.No.1027/PUN./2023 There is no denial to the clinching fact during the course of hearing that no legal representative had been impleaded before the learned NFAC which has resulted in gross injustice to the taxpayer’s side. Faced with this situation, I deem it appropriate in larger interest of justice to restore the assessee’s instant appeal back to NFAC for it’s afresh adjudication in light of sec.250(6) after deciding the first and foremost issue of legal representative in light of sec.2(29) of the Act read with 2(11) of the Code of Civil Procedure, 1908. Ordered accordingly.

3.

This assessee’s appeal is allowed for statistical purposes in above terms.

Order pronounced in the open Court on 02.05.2024.

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