Rupa Shyamsundar Dhumatkar v. ACIT

LATE KESHAV L. JUMANI (THROUGH LEGAL HEIR SMT. PUSHPA K. JUMANI),MUMBAI vs. ITO-16(2)(5) , MUMBAI

In the result, the impugned notice is set aside

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.39/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2009-10) Late Keshav L. Jumani बिधम/ Ito-16(2)(5) (Through Legal Heir Smt. Room No. 569, Aayakar Vs. Pushpa K. Jumani) Bhavan, M. K. Road, Flat No. 7, 2Nd Floor, Madhu Mumbai-400020. Kunj, Opp. Madhu Park, 1St Road, Khar (W), Mumbai- 400052. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabpj4491P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Yogesh Thar/Chaitanya Joshi/Karan Jain Revenue By: Shri Anil Gupta सुनवाई की तारीख / Date Of Hearing: 01/03/2023 घोषणा की तारीख /Date Of Pronouncement: 31/03/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Late Assessee Through Legal Heir Smt. Pushpa K. Jumani Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 09.11.2022 For Ay. 2009-10. 2. The Main Grievance Raised In The Appeal Is That Even Though The Assessee (Dr. Keshav Lachmandas Jumani) Had Passed Away (Expired) On 03.03.2015 & The Fact Was Brought To The Notice Of The Ao, Still He Went Ahead & Framed Assessment In The Name Of The Deceased/Late Assessee I.E. Dr. Keshav L. Jumani Which Action Of The Ao To Have Framed The Assessment Order On 17.11.2016 U/S 143(3)/147 Of The Income Tax Act, 1961 (Hereinafter “The Act”) According To Appellant Was Bad In Law Being Null In The Eyes Of Law.

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.39/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2009-10) Late Keshav L. Jumani बिधम/ ITO-16(2)(5) (Through Legal Heir Smt. Room No. 569, Aayakar Vs. Pushpa K. Jumani) Bhavan, M. K. Road, Flat No. 7, 2nd Floor, Madhu Mumbai-400020. Kunj, Opp. Madhu Park, 1st Road, Khar (W), Mumbai- 400052. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABPJ4491P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Yogesh Thar/Chaitanya Joshi/Karan Jain Revenue by: Shri Anil Gupta सुनवाई की तारीख / Date of Hear…

LATE KHIMJIBHAI G. GEDIA,MUMBAI vs. CIT,CENTRAL CIRCLE-13 , MUMBAI

In the result, appeal of the assessee on these ground are allowed for all the 4 years

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 2171/MUM/2022 (Assessment Year 2005-06) ITA No. 2173/MUM/2022 (Assessment Year 2007-08) Smt Rasilaben K Gedia Leag heir of Late Shri ACIT CC-13 Khimjibhai G. Gedia Flat No. 72, 7th Floor, Shreeji C.G.O. Annexe, M.K.Road, Vs. Kutir Off S.V. Road, Ram Galli, Mumbai-400 020 Kandivali (West) Mumbai-400 067 (Appellant) (Respondent) PAN No. AACPG3363N Assessee by : Shri Ketan Vajani, CA Revenue by : Dr. Pallavi Darade, CIT DR Date of hearing: 12.12.2022 Date of pronouncement : 22.02.2023…

LATE KHIMJIBHAI G. GEDIA,MUMBAI vs. CIT,CENTRAL CIRCLE-13, MUMBAI

In the result, appeal of the assessee on these ground are allowed for all the 4 years

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 2171/MUM/2022 (Assessment Year 2005-06) ITA No. 2173/MUM/2022 (Assessment Year 2007-08) Smt Rasilaben K Gedia Leag heir of Late Shri ACIT CC-13 Khimjibhai G. Gedia Flat No. 72, 7th Floor, Shreeji C.G.O. Annexe, M.K.Road, Vs. Kutir Off S.V. Road, Ram Galli, Mumbai-400 020 Kandivali (West) Mumbai-400 067 (Appellant) (Respondent) PAN No. AACPG3363N Assessee by : Shri Ketan Vajani, CA Revenue by : Dr. Pallavi Darade, CIT DR Date of hearing: 12.12.2022 Date of pronouncement : 22.02.2023…

LATE KHIMJIBHAI G. GEDIA ,MUMBAI vs. CIT,CENTRAL CIRCLE-13, MUMBAI

In the result, appeal of the assessee on these ground are allowed for all the 4 years

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 2171/MUM/2022 (Assessment Year 2005-06) ITA No. 2173/MUM/2022 (Assessment Year 2007-08) Smt Rasilaben K Gedia Leag heir of Late Shri ACIT CC-13 Khimjibhai G. Gedia Flat No. 72, 7th Floor, Shreeji C.G.O. Annexe, M.K.Road, Vs. Kutir Off S.V. Road, Ram Galli, Mumbai-400 020 Kandivali (West) Mumbai-400 067 (Appellant) (Respondent) PAN No. AACPG3363N Assessee by : Shri Ketan Vajani, CA Revenue by : Dr. Pallavi Darade, CIT DR Date of hearing: 12.12.2022 Date of pronouncement : 22.02.2023…

LATE KHIMJIBHAI G. GEDIA,MUMBAI vs. CIT,CENTRAL CIRCLE-13, MUMBAI

In the result, appeal of the assessee on these ground are allowed for all the 4 years

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 2171/MUM/2022 (Assessment Year 2005-06) ITA No. 2173/MUM/2022 (Assessment Year 2007-08) Smt Rasilaben K Gedia Leag heir of Late Shri ACIT CC-13 Khimjibhai G. Gedia Flat No. 72, 7th Floor, Shreeji C.G.O. Annexe, M.K.Road, Vs. Kutir Off S.V. Road, Ram Galli, Mumbai-400 020 Kandivali (West) Mumbai-400 067 (Appellant) (Respondent) PAN No. AACPG3363N Assessee by : Shri Ketan Vajani, CA Revenue by : Dr. Pallavi Darade, CIT DR Date of hearing: 12.12.2022 Date of pronouncement : 22.02.2023…

ACIT 6(1)(1), MUMBAI vs. SHRI. DATTATRAY PANDURANG MHAISKAR, MUMBAI

In the result, the impugned notice is set aside

Bench: Shri Amit Shukla, Jm & Shri S Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 2468/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18) Shri. Dattatray Jayantika Singh Pandurang Mhaiskar Asst. Commissioner Of Mumbai Income Tax 6(1) (1) 501, Dattashram Lane बिधम/ Mumbai No.1 Hindu Colony, Room No 504, Aaykar Vs. Dadar, Mumbai Bhavan, M.K.Road, 400014 Churchgate, Mumbai-400020 स्थायीलेखासं./जीआइआरसं./ Pan No. Aatpm1257A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Ms. Pooja Rander प्रत्यथीकीओरसे/Respondent By : Shri Ashish Kumar (Sr. Ar.) सुनवाईकीतारीख/ : 27.12.2022 Date Of Hearing घोषणाकीतारीख / : 27.12.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Revenue Against The Order Dated 20.01.2021, Passed By The Ld.Cit(A), 53 Mumbai

…tice u/s. 143(2) in the name of the deceased person. It is well settled law that any proceeding or assessment against a dead person is null and void which has been held by the Jurisdictional High Court in the case of “Rupa Shyamsundar Dhumatkar v. ACIT [2020] 420 ITR 256 (Bom), Hon'ble High Court of Bombay has also held that since impugned notice u/s 148 of reopening of assessment was issued against a dead person, same was invalid and was to be set aside along with assessment order. The relevant part of the decision is as under: 7 I.T.A. No. 2468/Mum/2021 Dattatray Pandurang Mhaiskar 2. The facts are not serious…

LATE SMT. KAMLADEVI SHIVDAS DAGA,MUMBAI vs. ITO WARD 24(2)(3), MUMBAI

In the result, appeal of the assessee is allowed

…he ld. AO to implead the legal heirs on record once he comes to know that assessee has died. Reliance in this regard is placed on the following decisions:- i) Decision of Hon’ble Bombay High Court in the case of Rupa Shyamsundar Dhumatkar vs. ACIT reported in 420 ITR 256(Bom) ii) Decision of Hon’ble Madras High Court in the case of Alamelu Veerappan vs. ITO reported in 256 Taxman 72 (Mad) 3.1. Hence, we have no hesitation in quashing the entire assessment framed in the hands of the deceased person. Since the fact of expiry of 3 Shri Omprakash Shivdas Daga assessee is already on record before the ld. AO, the add…

ITO 27 (1)(5), MUMBAI vs. LATE SMT. JASWANDI DHLAKIA, MUMBAI

In the result, Revenue’s appeal is dismissed and cross-objection of the assessee is allowed for statistical purposes

Bench: Shri Shamim Yahya: A.Y : 2009-10

…t that the AO was not informed of the death before issue of notice is irrelevant. Consequently, the s. 148 notice is set aside and order of assessment stands annulled (Alamelu Veerappan 257 Taxman 72 (Mad) followed) Rupa Shyamsundar Dhumatkar vs. ACIT (2020) 420 ITR 256 (Bom)(HC) pg 161-163 Therefore, the notice and assessment may be quashed.” 8. Upon hearing both the counsel and perusing the records, it is deemed appropriate to remit the issue to the file of Assessing Officer. If the averment as above is correct that despite being informed that assessee is dead, the Assessing Officer has framed the assessment…