Income Tax Appellate Tribunal - Kolkata
I.T.O., Ward-34(1), Kolkata, Kolkata vs Sri Biswanath Poddar, Kolkata on 14 March, 2018
ITA No.2116/Kol/2016 Shri Biswanath Poddar. A.Y.2012-13 1
IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH 'D' KOLKATA
[Before Hon'ble Shri J.Sudhakar Reddy, AM & Shri A.T.Varkey, JM ]
ITA No.2116/Kol/2016
Assessment Year : 2012-13
I.T.O., Ward-34(1), -versus- Shri Biswanath Poddar
Kolkata Kolkata
(PAN: AFKPP 8895 H)
(Appellant) (Respondent)
For the Appellant: Shri Arindam Bhattacharjee, Addl. CIT, Sr.DR
For the Respondent: Shri V.N.Purohit
Date of Hearing : 24.01.2018.
Date of Pronouncement : 14.03.2018.
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.
2. 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.
3. In the result the appeal by the revenue is dismissed.
Order pronounced in the Court on 14.03.2018.
Sd/- Sd/-
[A.T.Varkey] [ J.Sudhakar Reddy ]
Judicial Member Accountant Member
Dated : 14.03.2018.
[RG Sr.PS]
ITA No.2116/Kol/2016 Shri Biswanath Poddar. A.Y.2012-13 2
Copy of the order forwarded to:
1.Shri Biswanath Poddar, 22, Brabourne Road, Kolkata-700001.
2. I.T.O., Ward-34(1), Kolkata.
3. C.I.T.(A)- 10, Kolkata 4. C.I.T-12, Kolkata
5. CIT(DR), Kolkata Benches, Kolkata.
True Copy By order, Senior Private Secretary Head of Office/D.D.O, ITAT Kolkata Benches