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Facts
The assessee, Smt. Vimla Sharma, had died, and her husband, Shri Pradeep Sharma, filed an appeal against the order of the NFAC. The appeal was delayed due to the assessee's death, which was condoned. A key issue was whether the assessee was provided a proper opportunity of hearing by the NFAC, as notices were allegedly sent by email, to which the assessee claimed no access.
Held
The Tribunal condoned the delay in filing the appeal. It held that the assessee was not provided a proper opportunity of hearing and that the addition made was exclusively in the hands of the assessee as wife, despite the property being jointly held. The impugned orders were set aside.
Key Issues
Whether the assessee was provided with an adequate opportunity of hearing by the NFAC, and if the addition made was correctly attributed solely to the assessee.
Sections Cited
144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
Assessment Year: 2012-13 Shri Pradeep Sharma, Vs ITO, L/H of Smt. Vimla Sharma, Ward-2(2)(5), R-9, Vijay Nagar, Ghaziabad. Pratap Vihar, Sector 12, Ghaziabad, Uttar Pradesh – 201 001. PAN: AYCPS2845R (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate, Shri Somil Aggarwal, Advocate & Shri Deepesh Garg, Advocate Revenue by : Shri Narpat Singh, Sr. DR Date of Hearing : 24.06.2025 Date of Pronouncement : 24.06.2025 ORDER PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 05.07.2023 of the Ld. Commissioner of Income-tax (Appeals), NFAC.
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.
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. Order pronounced in the open court on 24.06.2025. Sd/- Sd/- (MANISH AGARWAL) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24th June, 2025. dk