JAYESH D. PATEL LEGAL HEIR OF LATE SHANTABEN D. PATEL,AHMEDABAD vs. THE ITO, WARD-5(2)(1), AHMEDABAD

Assessee Represented: Shri B T Thakkar, AR. Revenue Represented: Shri Rignesh Das, Sr.D.R. Date of hearing : 07.04.2025 Date of pronouncement : 09.04.2025 आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT:

Delay Condoned This appeal is filed by the Assessee as against the appellate order dated 14.10.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2012-13.

(1) On the facts and circumstances of case Ld.CIT Appeal passed Appeal Order u/s.250 without issuing notice of appeal hearing. (2) The Ld.CIT erred in Law and on fact in passing Appeal Order on a deceased person who is expired on 17.09.2016. (2) The Ld.CIT erred in Law and on facts in confirming addition of Rs.84,56,240/- made by Assessing Officer on basis of jantri Valuation U/s.50C of the IT Act as “Income from Undisclose Source”.

On going through the record, we find that notice u/s.250 of 3. the Act was issued on 03.02.2021 by the Ld. CIT(A), requesting assessee to furnish written submissions in support of her grounds of appeal and statement of facts, on or before 18.02.2021. Despite of sufficient time given, the assessee failed to respond to the above notice and not even submitted any substantial documents. Hence, the Ld.CIT(A) confirmed the action of the Assessing Officer and dismissed the appeal of the assessee. Before us the Ld. Counsel for the assessee submitted that assessee late Shantaben Patel has expired on 17.09.2016 and there were disputes among legal heirs to the assessee, therefore, the notice issued in the name of assessee(deceased) remained non complied before the Revenue authorities and the order was passed in the name of deceased person. Having gone through the fact, we hold that no prejudice will be caused to the revenue if the Assessing Officer is allowed to examine the details/explanation submitted by the assessee legal heir. Hence, the matter is remanded to the Assessing Officer for conducting assessment de-novo. The assessee legal heir shall comply with the notices issued by the authorities without seeking any unnecessary adjournments.