LATE MUKUND AMBADAS PITALE THROUGH L/H SMT. SHILA M PITALE,AMRAVATI vs. ITO WARD-5, AMRAVATI

On hearing both the sides, we find that appeal of the assessee is filed before this Tribunal with delay of 457 days and the learned counsel has apprised that an application for condonation of delay has been filed, wherein it is asserted that assessee had died on 25.05.2022, thereby leaving legal heir Smt. Shila M Pitale, who has filed the present appeal. It was submitted that she was not aware of the issues of the impugned order and it was only subsequently as the matter came to her knowledge, professional advice was taken and the appeal has been filed. Considering the aforesaid facts and circumstances, as the appeal has been filed by the legal heir, we consider it an appropriate case to condone the delay and the appeal is admitted for hearing.

Further on hearing, we find that impugned order has been passed by the NFAC exparte without there being any observations on merits of the case though assessee had claimed that no notice u/s. 148 was served. We find that the issue involved is the additions of entire bank deposits and in fact in similar facts and circumstances in ITA Nos. 214 to 219/NAG/2022 for AYs 2010-11, 2012-13 to 2016-17 in the case of Shree Shirkai Builders & Developers vs. DCIT dated 21.12.2023, the coordinate bench of this Tribunal has set aside the issue to the Ld. CIT(A). Considering the fact that assessment order has been passed u/s. 147 r.w.s. 144 of the Act and the assessee’s interest is now defended by his wife, we consider it an appropriate case to restore the issues to the files of Ld. Jurisdictional Assessing Officer (JAO) for denovo adjudication after giving the assessee an adequate opportunity of hearing. Corresponding ground of appeal raised by the assessee is allowed for statistical purposes.

In the result, appeal filed by the assessee is allowed for statistical purposes.