PRADEEP SHARMA L/H OF SMT VIMLA SHARMA,GHAZIABAD vs. ITO,WARD- 2(2)(5), GHAZIABAD

At the outset the ld. Counsel has mentioned about delay in filing appeal. It was submitted that assessee Vimala Sharma had dies and the present appeal is preferred by her husband. Considering the same a plausible ground the delay is condoned and appeal is admitted for hearing. 2

On hearing both the sides, we find that amongst other grounds, the assessee has raised ground No.3 that opportunity of hearing was not provided by NFAC. The ld. DR has although opposed the contention, however, we find that the NFAC mentions of the fact of issuance of notices by e-mail provided in Form 35. The ld. AR has submitted that the assessee was not aware of the e- mail and being a female herself, had no access to e-mail. The issue is with regard to the addition made on account of sale of immovable property which was jointly held with the husband, but, the addition has been made exclusively in the hands of the assessee as wife. The assessment was also completed u/s 144 of the Act. Based on the aforesaid, we consider it an appropriate case where the assessee, now dead through LR, should be given an opportunity to contest on merits before the AO. Accordingly, the impugned orders are set aside. The issue on merits on merits as well as on law are remitted to the files of the AO to give a fresh notice of hearing to the assessee and decide afresh.