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

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ITA 1916/DEL/2025Status: DisposedITAT Delhi24 June 2025AY 2012-13Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not provided with a proper opportunity of hearing by the NFAC. The addition made on account of the sale of immovable property was also exclusively made in the hands of the assessee, despite it being jointly held.

What were the facts?

The assessee, represented by her husband as LR after her death, appealed an order from the NFAC. The appeal faced a delay which was condoned due to the assessee's death. A key issue was the lack of opportunity for the assessee to be heard by the NFAC.

What were the issues?

Whether the assessee was denied a proper opportunity of hearing by the NFAC. Whether the addition made on account of sale of immovable property was correctly attributed solely to the assessee.

Which sections of the Income-tax Act were involved?

Section 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

For Appellant: Dr. Rakesh Gupta, Advocate, Shri Somil Aggarwal, Advocate &, Shri Deepesh Garg, Advocate
For Respondent: Shri Narpat Singh, Sr. DR
Hearing: 24.06.2025Pronounced: 24.06.2025

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.

2.

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.

3.

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

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