SARASWAT MISHRA, L/H OF BIBHUTI BHUSAN MISHRA,AMALAPADA, ANGUL vs. D.C.I.T, CIRCLE-4(1), BHUBANESWAR

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ITA 61/CTK/2024Status: DisposedITAT Cuttack29 April 2024AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the file of the Assessing Officer for readjudication. The AO is directed to issue fresh notice to the legal representative and provide an adequate opportunity to substantiate the deposits.

What were the facts?

The assessee passed away during the pendency of the appeal before the CIT(A), resulting in the assessee being unrepresented. The appeal was filed against an addition made on account of substantial bank deposits.

What were the issues?

Whether the assessment can proceed without proper representation of the assessee due to their demise, and if the legal representative should be given an opportunity to substantiate the deposits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: MANISH AGARWAL

For Appellant: Shri P.R.Mohanty
For Respondent: Shri S.C.Mohanty, ld, Shri S.C.Mohanty, ld Sr DR
Hearing: 29/0Pronounced: 29/0

This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated CIT(A), NFAC, Delhi dated 19.9.2023 in Appeal No. in Appeal No. Cuttack(A), Bhubaneswar- -2/10387/2019-20 for the assessment year for the assessment year 2017-18.

2.

Shri P.R.Mohanty, P.R.Mohanty, ld AR appeared for the assessee and Shri d AR appeared for the assessee and Shri S.C.Mohanty, Ld Sr. DR appeared for the revenue.

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3.

It was submitted by ld AR that the assessee expired on 6.9.2020. It was the submission that the addition has been made on the ground that there have been deposits in the bank account to an extent of Rs.2,63,09,500/- . It was the submission that as the assessee had expired, the assessee stood unrepresented before the ld CIT(A). It was the prayer that the LR had been brought on record now. It was the submission that the issues in the appeal may be restored to the file of the AO for issuance of notice to L/R for readjudication and L/R would be in a position to substantive the deposits in the bank.

4.

In reply, ld Sr DR submitted that the L/R should be specifically identified.

5.

We have considered the rival submissions. In the case of the assessee, L/R has been specifically identified as Shri Saraswat Mishra. It is also an accepted fact that the assessee died when the matter was pending before the ld CIT(A). Consequently, all the facts have not been on record Therefore, we restore the matter to the file of the AO for readjudication. The Assessing Officer shall issue fresh notice to the L/R of the assessee and proceed to make the assessment in accordance with law after giving adequate opportunity of hearing to the assessee to substantiate his case.

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6.

In the result, appeal of the assessee stands partly allowed for statistical purposes.

Order dictated and pronounced in the open court on 29/04/2024.

Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 29/04/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Saraswat Mishra, L/H of Bibhuti Bhusan Mishra, Amalapada, Angul 2. The Respondent: DCIT, Circle-4(1), Bhubaneswar 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT-2, Bhubaneswar 5. DR, ITAT, 6. Guard file. //True Copy// By order

Sr.Pvt.secretary ITAT, Cuttack

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