BHAGYALAKSHMI PREMSAGAR RAO LEGAL HEIR OF LATE SHRI PREMSAGAR RAO ,MUMBAI vs. ITO WARD 24(3(1), MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI PRABHASH SHANKARAssessment Year: 2012-13
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 03.06.2025, impugned herein, passed by the National
Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income Tax
(Appeals) (in short Ld. Commissioner) u/s 250 r.w.s 254 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2012-13. 2. Considering the factum qua death of Assessee on dated 04th may 2021, which resulted into non-compliance to the notices issued by Ld. Commissioner in 1st appellate proceedings, as bonafide, genuine and unintentional, this Court is inclined to remand this case
Ms. Bhagyalakshmi Premsagar Rao
2
to the file of the AO being an exceptional case, though refuted by the Ld. DR, for decision afresh with a direction to the Legal heir
{now being the Appellant} to comply with the notices to be issued and file the submissions and documents as would be essentially required and in case of default, the appellant would not be entitled for leniency.
Thus, the case is accordingly remanded to the file of AO for decision afresh in the aforesaid terms.
Order pronounced in the open court on 22.09.2025. (PRABHASH SHANKAR) (NARENDER KUMAR CHOUDHRY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
* Kishore, Sr. P.S.
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The DR Concerned Bench
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By Order
Dy/Asstt.