BEER SINGH,NOIDA vs. ITO, WARD- 1(2), NOIDA

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ITA 7066/DEL/2017Status: DisposedITAT Delhi06 February 2020AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order and remanded the issue back to the CIT(A). The CIT(A) was directed to bring the legal heirs on record and decide the appeal on merits after providing an opportunity of being heard.

What were the facts?

The assessee's appeal against an ex-parte order of the CIT(A) was heard. The assessee had expired prior to the hearing, and legal heirs were to be brought on record.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified, and the necessity of bringing legal heirs on record due to the assessee's death.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DLEHI

Before: SMT. DIVA SINGH

For Respondent: Ms. Rinku Singh, Sr. DR
Hearing: 04.02.2020Pronounced: 06.02.2020

The present appeal has been filed by the assessee, wherein correctness of the order dated 30.06.2017 of CIT(A)-1, Noida, pertaining to 2013-14 assessment year is assailed on various grounds. However, it is pertinent to note that the impugned order is ex parte order, wherein the penalty imposed u/s. 271(1)(c) was upheld for want of prosecution.

2.

Mr. K.R. Manjani, Advocate, appearing on behalf of the assessee submitted that the assessee, in fact, expired on 20.09.2019 and accordingly, it was submitted that legal heirs were to be brought on record. Copy of the death certificate was filed. The ld. Sr. DR was heard. Considering the fact that the order passed is exparte and the assessee remained unrepresented and also in view of the fact that the assessee had expired on 20.09.2019 and it is for the Assessing Officer to bring the legal heirs on record. In the circumstances, after hearing the parties, it is deemed appropriate to remand the issue back to the file of the CIT(A) The counsel appearing on behalf of the assessee, in the circumstances, is directed to place before the ld. CIT(A) the names and particulars of the surviving family members of the erstwhile assessee who are to be brought on record as legal heirs of assessee. The enquiry to bring legal heirs on record is to be carried out by the Assessing Officer on the direction of the ld. CIT(A). Since the order is also an ex parte order, it is set aside with the above directions in the interest of justice. The ld. CIT(A) shall bring legal heirs on record and thereafter to decide the appeal on merits after giving proper opportunity of being heard.

3.

In the result, the appeal is allowed for statistical purposes.

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