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Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD
आदेश /O R D E R This appeal is filed by the assessee against the order of ld.
Commissioner of Income Tax (Appeals), Rohtak dated 17.06.2019 for the assessment year 2011-12.
In spite of issue of several notices, none appeared on behalf of the assessee nor any adjournment was sought. The notices sent through speed post on several occasions have returned un-served stating that “the recipient has passed away”. As the assessee is no more as per the postal authorities noting on the returned notices the appeal is disposed off on hearing the Ld. DR.
The assessee has raised the following grounds of appeal: -
I.T.A.No.6731/Del/2019
“That the Ld.CIT(A) has erred on facts and in law in confirming the action of the ITO in contending the cash deposited by assessee u/s 68 of the Act, thereby making an addition of Rs.11,58,000/-.
2. That the Ld. CIT has erred on facts in passing the ex party order without appreciating the fact that the appellant is senior citizen and suffering from critical illness. 3. That the Ld. CIT has erred on facts in passing the ex party order without appreciating the fact that the appellant has withdrawn Rs.5,85,000/- during the year and the same were deposited back to the account, Rs.1,10,000/- was the agriculture income earned by the appellant and Rs.5,00,000/- was deposited out of past savings for emergency medical treatment. 4. The appellant craves leave to add to, alter, amend, vary, omit, substitute or delete any of the aforementioned grounds of appeal
or add a new ground or grounds of appeal at any time before or at the time of hearing of the appeal.”
4. On perusal of the grounds of appeal of the assessee, it is noticed that assessee has challenged the order of the Ld. CIT(A) in passing the ex parte order. Perusal of the order of the Ld.CIT(A) show that the Ld. CIT(A) dismissed the appeal of the assessee for non appearance. The Ld. CIT(A) has not decided the issue on merits for the reason that the assessee has not given any explanation. It is also noticed that the assessment was computed u/s 144 r.w.s. 147 of the Act as best judgment assessment. It is also not known from the assessment order whether the statutory notices were served on the assessee other than 148 of the Act before completion of best judgment assessment u/s 144 r.w.s. 147 of the Act. In case the assessee is no more alive the Legal Representatives of the assessee have to be brought on record.
I.T.A.No.6731/Del/2019
Therefore, in the interest of justice, I am of the view that this matter should go back to the file of the Assessing Officer for denovo assessment after bringing the Legal Representatives on record. Thus, this appeal is set aside to the Assessing Officer with a direction to make denovo assessment after bringing the Legal Representatives of the assessee on record and after providing adequate opportunity of being heard to the Legal Representatives of assessee.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 11/01/2023