RAVI SONI (SINCE DECEASED) LEGAL HEIR SMT.BABITA SONI.,KOLKATA vs. I.T.O, WARD-29(1),KOLKATA., KOLKATA
What did the Tribunal hold?
The ITAT set aside the ex parte order of the CIT(A) and restored the matter for fresh decision. The CIT(A) was directed to provide adequate opportunity to the appellant to present their case.
What were the facts?
The assessee, Ravi Soni, passed away during the pendency of his appeal before the CIT(A). The appeal before the CIT(A) was decided ex parte as the case remained unrepresented. The legal heir has now filed an appeal before the ITAT.
What were the issues?
Whether an ex parte order passed by the CIT(A) when the assessee had deceased during the pendency of the appeal is valid. Whether the legal heir should be given an opportunity to represent the case.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: Shri Sanjay Garg & Shri Girish Agrawal
order
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