LATE SURESHGIR REP. L/R VIJAYA DEVI,HYDERABAD. vs. INCOME TAX OFFICER, WARD-15(1), HYDERAAD.

Brief facts of the case are that, the appellant is an individual and having only the source of income from agricultural lands admeasuring 40 Acres at Atheli Village,

Aggrieved by the assessment order passed by the Assessing Officer, the assessee preferred an appeal before the learned CIT(A). Before the learned CIT(A), it was the submission of the assessee that, the assessee viz., Sureshgir was fell ill on 21.12.2023 and passed away on 21.12.2023. The legal-heirs of the assessee noticed the email served with respect to date of hearing of the appeal and immediately, approached the Authorised Representative to file appeal by collecting data from all the possible sources with a delay. However, the learned CIT(A), did not satisfy with the explanation offered by the legal-heirs of the assessee, passed an ex-parte order by sustaining the addition made by the Assessing Officer

CA, K A Sai Prasad, Learned Counsel for the Assessee argued that, the notice issued by the Assessing Officer, during course of assessment proceedings, were not 4 ITA.No.350/Hyd./2025 served on the assessee. Further, when the appellate proceedings are pending before the learned CIT(A), the assessee passed away on 21.12.2023 and this fact has been brought to the notice of the learned CIT(A). However, the learned CIT(A) passed the ex-parte order in the name of the dead person i.e., Sureshgir-appellant on the ground that, no documentary evidences such as death certificate and proof of legal heir has been provided to establish the authority to represent the appellant estate. No doubt, the assessee could not file relevant evidences including death certificate. However, the assessee now filed an Order of the Court which declared Smt. Vijaya Devi wife of late Sureshgir- appellant, as the legal heir and submitted that, the appeal may be set aside to the file of the learned CIT(A) to give another opportunity of hearing to the assessee, to explain it’s case.

Shri Pavitran Kumar J, learned Sr. AR for Revenue, on the other hand, relied on the orders of the authorities below and submitted that, since the documentary evidence such as legal-heir certificate could

We have heard both the parties, perused the material on record and gone through the orders of the authorities below. We find that, assessment proceedings before the Assessing Officer are ex-parte. Before the CIT(A), although, the assessee has informed about the demise of the assessee, but, the learned CIT(A) passed the order on 6 ITA.No.350/Hyd./2025 the dead person. Further, the learned CIT(A) has not considered even the grounds of appeal filed by the assessee while disposing of the appeal. Since the proceedings before the Assessing Officer and the learned CIT(A) are ex-parte and further, the learned CIT(A) passed order in the name of the dead person, in our considered view, the matter needs to be set-aside to the file of Assessing Officer to give another opportunity of hearing to the assessee. Thus, we set-aside the order of the learned CIT(A) and restore the issue back to the file of Assessing Officer for de novo consideration. The Assessing Officer is directed to reconsider the issue by providing another opportunity of hearing to the assessee. Needless to say, the assessee’s legal heirs shall furnish necessary evidence as and when the case was posted for hearing in support of their contention. Accordingly, the grounds of the appeal of the assessee are allowed for statistical purposes.

In the result appeal of the assessee is allowed for statistical purposes.