LATE SHAIKDAWOOD ABDUL KHADIR REP. BY LEGAL HEIR S JUNAITHA BEGUM,TIRUVARUR vs. ITO, WARD02,, TIRUVARUR

The assessee died on 28.05.2021. The A.O received information that the assessee has deposited cash during the demonetization period and since the assessee did not file the return of income, reopened the assessment. The assessee did not respond the notices issued and therefore the A.O completed the assessment u/s. 144 assessing the income at Rs. 2,68,93,020/-. Aggrieved, the assessee filed further appeal before the CIT(A) who dismissed the appeal ex-parte. The assessee is in appeal before the Tribunal against the order of the CIT(A).

There is a delay of 338 days in filing the appeal by the assessee. The legal heir of the assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. It is stated in the affidavit that during the pendency of proceedings, the assessee passed away and that the legal heirs were unaware of ongoing tax proceedings. It is further stated once the legal heirs came to know of the pending proceedings, the counsel was appointed and the further appeal was filed before the Tribunal. Hence, it is submitted that delay is due to the unfortunate demise of the assessee and the consequent lack of knowledge on the part of the legal heirs. Accordingly, it is prayed that the reasons for delay is bonafide and the same may be condoned. Having heard both the parties and perused the material on record, we are of the view that there is a reasonable and sufficient cause for the delay in filing the appeal before the Tribunal. Therefore following the Hon’ble Supreme Court decision in the case of Collector, Land Acquisition Vs. MST.Katiji & Ors., (167 ITR 471) (SC), we condone the delay in filing the appeal and admit the appeal for adjudication.

We have heard the parties, and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the legal heirs of the assessee are not aware of the income tax proceedings and completely relied on his counsel for handling the tax matters. The Ld. AR further submitted that the counsel did not inform the legal heirs about the pending proceedings. The Ld. AR also submitted that since the assessee passed away during the pendency of the proceedings, the case was not properly represented before the lower authorities. The ld. AR accordingly prayed for one more opportunity. Considering the facts and circumstances peculiar to assessee's case, we are inclined to give one more opportunity to the legal heirs of the assessee in the interest of natural justice to represent the case properly by producing the required details. Accordingly, we remit the appeal back to the A.O with a direction to call for necessary details and decide the issue in accordance with law. The legal heir of the assessee is required to submit the necessary details as may be called for and cooperate with assessment proceedings. It is ordered accordingly.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 14th day of May, 2026 at Chennai.