BEENA JASHWANTBHAI PATEL L/H OF LATE SHRI JASHWANTBHAI ISHWARBHAI PATEL,AHMEDABAD vs. THE ACIT, CIRCLE, GANDHINAGAR

(Assessment Year:2019-20 Beena Jashwantbhai Patel, Vs. The Assistant Commissioner L/H of Late Shri Jaswantbhai of Income Tax, Ishwarbhai Patel, Circle, B/001-002, Gandhinagar. Sagun Castel Complex, Satellite Park, Satellite, Ahmedabad-380015. [PAN No.ACSPP9227C] (Appellant) .. (Respondent) Appellant by : Adjournment Application Filed Respondent by: Shri R N Dsouza, CIT.DR Date of Hearing 03.02.2025 Date of Pronouncement 04.02.2025 O R D E R PER: DR. BRR KUMAR, VICE PRESIDENT: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre, Delhi vide order dated 24.04.2024 for the Assessment Year 2019-20.

(1) That on facts, in law, and on evidence on record, the learned National Faceless Appeal Centre (NFAC) has grievously erred in not providing sufficient and reasonable opportunity of hearing and in deciding the appeal vide ex-parte order and in dismissing it for want of prosecution.

(2) That on facts, in law, and on evidence on record, the NFAC ought to have decided the grounds of appeal on merits, as prayed for. (3) That on facts, and in law, the learned NFAC ought to have held that the assessment order passed in the name of deceased assessee is invalid and void ab- initio. (4) That on facts, in law, and on evidence on record, the learned National Faceless Appeal Centre (NFAC) has grievously erred in confirming the addition made u/s 68 of the Act of Rs. 18,47,75,393/- which is total of Unsecured Loans of Rs.6,22,28,444/-Sundry Debtors of Rs.1,79,28,498/- and Current Assets, Loans & advances and Deposit works of Rs.10,46,18,451/- (5) The appellant craves leave to add, alter, amend any ground of appeal.

3. The assessment in this case has been completed u/s. 144 of the Act by adding unsecured loans of Rs.6,22,28,444/-, Sundry debtors of Rs.1,79,28,498/- and loans and advances given to others of Rs.10,46,18,451/-. owing to the absence of any reply from the assessee and the same has been confirmed summarily by the Ld. CIT(A), in the order passed, dismissing the appeal of the assessee for want of prosecution. Before us, it was submitted that the assessee stands expired and the legal heir of the assessee was brought on record to who filed appeal before us.