By Ajay R. Singh, Advocate
Bimal vs. Pala (Legal heir of Late Smt. Ranjana Pala) vs. ACIT – 26(2)
ITA No. 517 of 2018
Date of order: 16th September, 2022
Bombay High Court
[Arising from Mumbai ITAT order dated 17th March, 2017 - Bench “B” ITA No. 2735/Mum/2016 - A.Y.: 1996-97]
S. 260A – Additional grounds of appeal raised before High court – Revision order u/s 263 passed in case of dead person – Matter remanded The appeal was filed u/s 260A of the Income Tax Act, 1961. The Appellant stated that one of the grounds which ought to have been taken, but was not taken before the Tribunal, was regarding the death of Ms. Ranjana Pala, on 22nd January, 2016, which was material to the case inasmuch as the order dated 16th March, 2016, came to be passed by the Principal Commissioner of Income Tax, after the death of the said assessee. It was stated that even in the present memo of appeal, this question has not been raised and, therefore, learned Counsel for the Appellant has tendered a schedule of amendment seeking to incorporate, the following:
“28AA Whether the order dated 16-03-2016 passed by the Respondent No. 2 under Section 263 of the Act in the case of “Ms. Ranjana Pala” who had passed away on 22-01-2016 was against non-existent person and hence illegal and bad in law?”
The aforesaid prayer made by the learned Counsel for the Appellant was allowed by the court. The Hon. Court observed that the assessee,
