LATE RADHA BALASUBRAMANYAM SALLA L/R BY BALASUBRAMANYAM S.M.,HYDERABAD vs. INCOME TAX OFFICER, WARD-6(3), HYDERABAD

At the outset it is submitted that the legal heir of the assessee has been brought on record since the assessee has died on 5.10.2018 whereas the CIT has passed order u/s 263 on 22.3.2019. It is submitted that when the 263 proceedings were initiated on 29.8.2018, the assessee was alive but subsequently, he had passed away on 5.10.2018 and being oblivious of this fact, the CIT passed order u/s 263 of the Act. The learned Counsel for the assessee prayed for a remand of the issue to the file of the CIT so that the legal heir can represent the matter and explain the case to the CIT. These facts are not disputed by the learned DR and therefore, we deem it fit and proper to set aside the issue to the file of the CIT with a direction to re-issue notice to the legal heir and after giving the legal heir a fair opportunity of hearing, to decide the issue in accordance with law. In view of the same, assessee’s appeal is treated as allowed for statistical purposes.