SURINDER MANOHARLAL SABLOK (L/H OF MANOHERLAL RAMCHAND SABLOK),MUMBAI vs. ASSTT. CIT CIRCLE 22(2), MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRYAssessment Year: 2012-13
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 15.07.2024, impugned herein, passed by the National
Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax
(Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax
Act, 1961 (in short ‘the Act’) for the A.Y. 2014-13. 2. At the outset, it is observed that there is a delay of 199 days in filing of instant appeal, on which the legal heir of the Assessee, by filing duly sworn affidavit, has submitted that after demise of his father, he thought that there would be no need for filing of subsequent appeal. Even otherwise, the Income Tax matter of deceased Assessee, was dealt with, by one Chartered Accountant, whereas the matter pertaining to the legal heir was Shri Surinder Manoharlal Sablok
(L/h of Manoharlal Ramchand Sablok)
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handled by another Chartered Accountant and therefore there was some miscommunication and otherwise, no physical copy of the impugned order was served upon legal heir but in fact the same was received in the spam folder at the end of March 2025. When the legal heir logged into Income Tax E-filing account, then only he came to know about the impugned order and consequently filed the instant appeal but with the delay of 199 days, which was neither intentional nor malafide but because of the mistake occurred inadvertently. Thus, the delay in the filing the instant appeal may be condoned.
1. On the contrary, the Ld. DR refuted the claim of the Assessee but not the factual aspects.
2. Considering the reason stated by the legal heir of the Assessee along with duly sworn affidavit, as genuine, bonafide and unintentional, the delay is condoned.
In the instant case, the Assessee had expired on dated 22.03.2011, as it appears clearly from the death certificate issued on 31.03.2011 by the Health Department, Municipal Corporation of Greater Mumbai (Government of Maharashtra) and intimation of the same was given to the Assessing Officer (in short “the AO”) through email i.e. MUMBAI.dcit22.2@Incometaxgov.in on 30.12.2019 at 2.24 PM, in response to the notice dated 28.03.2019 u/s 148 of the Act. Admittedly, the AO passed the assessment order dated 15.12.2019 in the name of deceased Assessee. Therefore, the assessment made in the name of the deceased person, is unsustainable. Consequently, this Court is inclined to quash the assessment order itself. Shri Surinder Manoharlal Sablok (L/h of Manoharlal Ramchand Sablok)
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4. In the result, the appeal filed by the Assessee is allowed.
Order pronounced in the open court on 11.06.2025. (NARENDER KUMAR CHOUDHRY)
JUDICIAL MEMBER
* Disha Raut, Stenographer
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The DR Concerned Bench
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By Order
Dy/Asstt.