Income Tax Appellate Tribunal - Kolkata
Late Surendra Nath Jaidka, Legal Heir ... vs Acit, Circle - 29, Kolkata, Kolkata on 3 April, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH: KOLKATA
Before: Shri S.S. Viswanethra Ravi, Judicial Member and
Dr. A.L. Saini, Accountant Member
I.T.A No.942/Kol/2017
(Assessment Year: 2009-10)
ACIT, Circle-29, Kolkata Appellant
Vs
Shri Surendra Nath Jaidka Respondent
[PAN: ACWPJ 5359 D]
&
C.O No.50/Kol/2018
(A/o. I.T.A No.942/Kol/2017)
(Assessment Year: 2009-10)
Late Surendra Nath Jaidka Cross-Objector
[PAN: ACWPJ 5359 D]
Vs
ACIT, Circle-29, Kolkata Appellant
For the Appellant : Shri Sankar Halder, JCIT, Sr.DR
For the Respondent : None.
Date of hearing : 29.03.2019
Date of pronouncement : 03.04.2019
ORDER
PER Shri S.S. Viswanethra Ravi, JM:
Both appeal and cross-objection above filed by the Revenue and assessee respectively against the common order dated 09.02.2017 passed by the Commissioner of Income Tax-8, Kolkata for the Assessment Year 2009-10.
2. At the time of hearing, it is noted that the notice issued by the Registry, ITAT returned with an endorsement "deceased". Therefore we proceed to hear the ld. DR.
3. First we shall take the appeal of Revenue in ITA No.942/Kol/2017.
1Shri Surendra Nath Jaidka I.T.A No.942/Kol/2017 & C.O No.50/Kol/2018 Assessment Year: 2009-10
4. Heard ld. DR and perused the materials available on record. It is noted that the appellant-Revenue filed present appeal against the deceased assessee, Shri Surendra Nath Jaidka. On perusal of the record, it is noted that the assessment order as well as the impugned order was passed by the CIT(A) in the name of legal heir i.e. Shri Gopal Krishna Jaidka. But however as discussed above, the appellant- Revenue instead of filing the appeal against the legal heir, preferred to file the appeal against the deceased assessee, Shri Surendra Nath Jaidka which is clearly evident in Form No.36. Therefore, in our opinion, the appeal against deceased person is not maintainable and therefore, we dismiss the appeal filed by the appellant-Revenue as not maintainable with a liberty to file appeal, thereby, appeal of the Revenue is dismissed.
5. Now, we shall take up C.O No.50/Kol/2018. We find that grounds raised in the Cross-objection are supportive of the impugned order of the CIT(A). In the aforementioned paragraphs, we dismissed the appeal filed by the Revenue as not maintainable in view of the defective Form 36, therefore, grounds in Cross-objection becomes academic requires no adjudication. Thus, the Cross-objection is dismissed as infractuous.
6. In the result, the appeal of the Revenue and C.O of the assessee are dismissed.
Order pronounced in the open court on 03.04.2019.
Sd/- Sd/-
[Dr. A. L. Saini] [S.S. Viswanethra Ravi]
Accountant Member Judicial Member
Dated : 03.04.2019
Place : Kolkata
RS, Sr.PS
2
Shri Surendra Nath Jaidka
I.T.A No.942/Kol/2017
& C.O No.50/Kol/2018
Assessment Year: 2009-10
Copy of the order forwarded to:
1. Appellant -ACIT, Circle-29, Kolkata 2 Respondent - Shri Surendra Nath Jaidka, 77, S.P. Mukherjee Road, Kolkata - 700 026.
3. The CIT(A), Kolkata
4. CIT , Kolkata
5. DR, Kolkata Benches, Kolkata //True Copy// By order, Assistant Registrar, ITAT, Kolkata 3