NASIRUDDIN ULLAH SYED(THROUGH LEGAL HEIR RIZWAN UDDIN ULLAH),GUWAHATI vs. ASSESSMENT UNIT , INCOME TAX DEPARTMENT, GUWAHATI

The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1) For that impugned order of appeal passed by the National Faceless Appeal Centre (NFAC) is bad in law as well as on facts and procedure. 2) For that National Faceless Appeal Centre (NFAC) has acted erroneously in passing the order without issuance of notices fixing the date of hearing. 3) For that NFAC is not justified in dismissing the appeal without giving reasonable opportunity of being heard to the assessee. The Ld. CIT(A) erred in refusing to condone the delay of 163 days in filing the appeal. The Ld. CIT(A) failed to appreciate that the delay was due to “sufficient cause”, specifically the death of the original assessee, subsequent family disputes, and the resulting communication gap among legal heirs. The Ld. CIT(A) ought to have taken a liberal and pragmatic approach to advance substantial justice rather than dismissing the appeal on technical grounds. 4) The appellant craves leave of you to take additional grounds of appeal and to modify or resign any grounds of appeal before or at the time of hearing.”

Brief facts of the case are that the assessee is an individual and had filed the return of income for the AY 2020-21 showing total income of ₹ ‘NIL’. As per Insight portal under the e-Verification Scheme, 2021, information was received that the assessee had made cash deposits of ₹85,34,990/-. Notices u/s 143(2) and 142(1) of the Act were issued and a show cause notice dated 02/03/2023 was also issued; in reply to which Shri Syed Rizwan Uddin Ullah, S/o of the assessee i.e. Late Shri Nashiruddin Ullah Syed stated that the assessee had died due to post covid complications on 10.06.2021. With respect to the information of cash deposit of ₹85,34,990/-, only the rental receipts of ₹14,57,736/- was accepted by the Assessing Officer (hereinafter referred to as Ld.

Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal.

Rival contentions were heard and the submissions made have been examined. The Ld. AR stated that post COVID-19 pandemic, the assessee had expired; therefore, the submission could not be properly made. The Ld. AR requested that one more opportunity of being heard may be provided.

The Ld. DR argued that the order of the Ld. CIT(A) may be confirmed.

After examining the facts of the case and the law, we deem it appropriate to set aside the order of the Ld. CIT(A) and restore the appeal before the Ld. CIT(A) for disposal of the grounds of appeal taken by the assessee on merits by passing a speaking order as the delay Nasiruddin Ullah Syed (Through Legal Heir Rizwan Uddin Ullah). ought to have been condoned. Needless to say, the assessee shall be given a reasonable opportunity of being heard to make any further submission. He wants to make in support of the grounds of appeal and shall not seek unnecessary adjournments and rule 46A of the I.T. Rules, 1962 shall also be followed and an opportunity of being heard may be provided to the Ld. AO, if required. Accordingly, the grounds taken by the assessee in the appeal are partly allowed for statistical purposes.

In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 7th May, 2026. [Sonjoy Sarma] [Rakesh Mishra] Judicial Member Accountant Member Dated: 07.05.2026 Bidhan (Sr. P.S.)

CIT(A)-NFAC, Delhi.

CIT-

CIT(DR), Guwahati Benches, Guwahati.

Guard File. //// By order