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Facts
The assessee's wife, acting as a legal heir, represented the deceased assessee. Due to the demise, necessary documents could not be traced, leading to non-representation before the AO or CIT(A). The assessee was willing to provide documents if the matter was restored.
Held
The Tribunal found that there was a reasonable cause for noncompliance before the CIT(A). Therefore, in the interest of justice, the order of the CIT(A) was set aside, and the matter was restored to the Assessing Officer for de-novo consideration.
Key Issues
Whether the non-compliance before the lower authorities due to the death of the assessee can be condoned and the matter restored for de-novo consideration.
Sections Cited
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Income Tax Appellate Tribunal, MUMBAI BENCH “E” MUMBAI
Before: SHRI OM PRAKASH KANT & SHRI RAJ KUMAR CHAUHAN
The Captioned appeals filed by the assessee are directed The Captioned appeals filed by the assessee are directed The Captioned appeals filed by the assessee are directed against separate orders, all dated 29.11.2024, passed by the Ld. orders, all dated 29.11.2024, passed by the Ld. orders, all dated 29.11.2024, passed by the Ld. Commissioner Commissioner of of Income Income-tax tax [Appeals] [Appeals] [in [in short short Ld. Ld. CIT CIT (A)] for the Assessment year 2014 (A)] for the Assessment year 2014-15 to assessment year to assessment year 2019-20 respectively. As common grounds are involved in the mmon grounds are involved in the mmon grounds are involved in these appeals, therefore, same were heard together and disposed off by way of this same were heard together and disposed off by way of this same were heard together and disposed off by way of this consolidated order for for sake of convenience.
At the outset, L Ld. counsel for the assessee submitted that the d. counsel for the assessee submitted that the assessee had already demised and being represented by his wife in assessee had already demised and being represented by his wife assessee had already demised and being represented by his wife the capacity of a legal heir legal heir. The Ld. counsel submitted that counsel submitted that due to the above reason the necessary documents in support of the claim reason the necessary documents in support of the claim reason the necessary documents in support of the claim made in the return of income could not be in the return of income could not be traced and the matter could not be represented either before the AO or before the Ld. CIT could not be represented either before the AO or before the Ld. CIT could not be represented either before the AO or before the Ld. CIT (A). The ld. counsel further submitted that the assessee is willing to ld. counsel further submitted that the assessee is willing to ld. counsel further submitted that the assessee is willing to file necessary document file necessary documents in support of its claim and in support of its claim and appear before the lower authority if the lower authority if matter is restored back.
Ketan Navinchandra Shah Ketan Navinchandra Shah 3 Nos. 566,567,568,569, 570 & 571 570 & 571/MUM/2025
We have heard rival submission of the parties on the issue in We have heard rival submission of the parties on the issue in We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. erused the relevant material on record. erused the relevant material on record. The Ld. CIT(A) in para 3 of the impugned order for assessment year 2014-15 has in para 3 of the impugned order for assessment year 2014 in para 3 of the impugned order for assessment year 2014 recorded the opportunity provided the opportunity provided and noncompliance compliance on all the part of the assessee. The part of the assessee. The relevant part of impugned order relevant part of impugned order is reproduced as under : under :
“During the course of appellate proceedings, notices u/s 250 of During the course of appellate proceedings, notices u/s 250 of During the course of appellate proceedings, notices u/s 250 of the Act for hearings were issued to the appellant. The details of the Act for hearings were issued to the appellant. The details of the Act for hearings were issued to the appellant. The details of the notices issued from time to time, during the course of present the notices issued from time to time, during the course of present the notices issued from time to time, during the course of present proceedings are as under – proceedings are as under Sr. No. Date of Notice Compliance Compliance Date 1 04/10/2024 08/10/2024 08/10/2024 2 09/10/2024 18/10/2024 18/10/2024 3 22/10/2024 01/11/2024 01/11/2024 4 14/11/2024 25/11/2024 25/11/2024 A notice was issued on 14/11/2024 to give final opportunity to A notice was issued on 14/11/2024 to give final opportunity to A notice was issued on 14/11/2024 to give final opportunity to the appellant. It was specifically mentioned in the notice that this the appellant. It was specifically mentioned in the notice that this the appellant. It was specifically mentioned in the notice that this is a final opportunity to represent the case. In case the appellant final opportunity to represent the case. In case the appellant final opportunity to represent the case. In case the appellant fails to comply to this notice, appeal will be decided ex-parte on fails to comply to this notice, appeal will be decided ex fails to comply to this notice, appeal will be decided ex the basis of facts available on record. the basis of facts available on record. However, the appellant has not complied to the above mentioned However, the appellant has not complied to the above mentioned However, the appellant has not complied to the above mentioned notices issued. No submission and/or any documentary notices issued. No subm ission and/or any documentary evidence to substantiate the grounds of appeal s have been evidence to substantiate the grounds of appeals have been evidence to substantiate the grounds of appeals have been furnished. 3.2 It would be seen from the above discussion that sufficient 3.2 It would be seen from the above discussion that sufficient 3.2 It would be seen from the above discussion that sufficient opportunities have already been provided to the appellant. opportunities have already been provided to the appellant. opportunities have already been provided to the appellant. However, there has been no response from the appellant to the However, there has been no response from the appellant to the notices of hearing issued. The appellant failed to file any written notices of hearing issued. The appellant failed to file any written notices of hearing issued. The appellant failed to file any written Ketan Navinchandra Shah Ketan Navinchandra Shah
4. Nos. 566,567,568,569, 570 & 571 570 & 571/MUM/2025 submissions substantiating the grounds of appeal
. Even request submissions substantiating the grounds of appeal. Even request submissions substantiating the grounds of appeal. Even request for adjournment was not made in response to the notices issued. for adjournment was not made in response to the notices issued. for adjournment was not made in response to the notices issued. There is also no explanation offered as to what prevented the There is also no explanation offer ed as to what prevented the appellant from filing written submissions and relevant details, appellant from filing written submissions and relevant details, appellant from filing written submissions and relevant details, despite being granted opportunities. Thus, from the conduct of despite being granted opportunities. Thus, from the conduct of despite being granted opportunities. Thus, from the conduct of the appellant during appellate proceedings, it is evident that the the appellant during appellate proceedings, it is evident that the the appellant during appellate proceedings, it is evident that the appellant is not interested in pursuing the appeal beyond filing appellant is not interested in pur suing the appeal beyond filing it. Under the circumstances, there is no point in keeping the it. Under the circumstances, there is no point in keeping the it. Under the circumstances, there is no point in keeping the appeal pending for want of appellant's compliance. Accordingly. I appeal pending for want of appellant's compliance. Accordingly. I appeal pending for want of appellant's compliance. Accordingly. I proceed to decide the appeal on the basis of facts/material proceed to decide the appeal on the basis of facts/material proceed to decide the appeal on the basis of facts/material available on record.” available on record.
4. In view of the submission of the ld. the submission of the ld. counsel for the assessee or the assessee, we are of the opinion that we are of the opinion that there was a reasonable able and sufficient cause for noncompliance before the ld. CIT(A) se for noncompliance before the ld. CIT(A), therefore, , therefore, in the interest of substantive justice interest of substantive justice, we feel it appropriate to set appropriate to set aside the order of the Ld. CIT(A) and restore the matter back file of the rder of the Ld. CIT(A) and restore the matter back file of the rder of the Ld. CIT(A) and restore the matter back file of the assessing officer for de de-novo consideration.
The facts and circumstances in all the appeals The facts and circumstances in all the appeals The facts and circumstances in all the appeals being identical the grounds raised in all the appeal are accordingly allowed for he grounds raised in all the appeal are accordingly allowed for he grounds raised in all the appeal are accordingly allowed for statistical purposes.
In the result, all all the appeals of the assessee are allowed the appeals of the assessee are allowed for statistical purposes.