VINOD KUMAR GUPTA (D) THROUGH LR'S SMT. MADHU GUPTA, SMT. MADHU GUPTA, SH. ANUJ GUPTA, SH. ASHISH GUPTA,MUMBAI vs. ITO, WARD- 52(5), NEW DELHI

PER Dr. MITHA LAL MEENA, AM, The captioned appeal is filed by the assessee against the order dated 27.12.2018 of the learned Commissioner of Income Tax (Appeals)-35, New Delhi (hereinafter referred to as ‘the ld. CIT(A)), which is arising out of assessment order dated 29.12.2017 passed by the Income Tax Officer, Ward-52(5), New Delhi (in short ‘the AO) under section 147/144 r.w.s 143(3) of the Income Tax Act, 1961 (in short, ‘the Act’) pertains to Assessment Year-2010-11, wherein the assessee has challenged the impugned order passed ex-parte qua the Legal Heir of deceased assessee In short “the LH”) in confirming the ex-parte assessment order passed under section 144/147 r.w.s. 143(3) of the Act dated 29.12.2017. 2. None appeared for the assessee. After going through the grounds of appeal, memorandum of appeal and hearing the ld. DR, it is decided to hear and adjudicate the appeal, being an old appeal for Assessment Year 2010-11 and both the lower authorities passed ex parte order. 3. The appellant assessee has taken multiple grounds of appeal however, in the main ground, he has objection that the AO/CIT(A) passed ex-parte order without granting opportunity to the LH to substantiate the issue questioned by the AO and the Ld. CIT(A). It is noted that the assessee Shri Vinod Kumar Gupta was expired on 19.01.2016 at Pune, Maharashtra and the said information was made available by the LH to the Income Tax Officer, Ward-52(5), New Delhi in November, 2016 and that he had no knowledge of the business/work of the deceased assessee as he was not residing with Mumbai and deceased assessee was living in New Delhi. 4. From the impugned order, it is noted that the ld. CIT(A) has rejected the grounds of appeal merely stating that the requisite details in regards to cash deposit and three bank accounts are not filed before the Assessing Officer and therefore the Assessing Officer has rightly added the same to the total income of the assessee u/s 68 of the Act. In our view, the ld. CIT(A) has passed the order in arbitrary manner without appreciating merits of the case while endorsing the finding given by the AO, in the assessment order passed ex-parte qua the LH. 5. On consideration of the peculiar facts of the present case, we consider it deem appropriate to restore the matter back to the file of the Assessing Officer to pass de novo assessment after granting proper opportunity of being heard to the assessee’s legal heir (The LH) and consider the submissions to be filed before him. The Assessing Officer is further directed to issue a show cause notice if he decides to take a adverse view against the assessee. At the same time, the legal heir of the appellant assessee is also directed to appear in the assessment proceedings before the Assessing Officer. 6. Accordingly, the impugned order is set-aside and matter is restored to the file of the Assessing Officer for denovo assessment. 7. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 17th January, 2025. [VIKAS AWASTHY] [Dr. MITHA LAL MEENA]

JUDICIAL MEMBER

ACCOUNTANT MEMBER

Dated 17.01.2025. f{x~{tÜ
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आदेश क' /ितिल0प अ1े0षत
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आदेश क' /ितिल0प अ1े0षत/Copy of the Order forwarded to :
1. अपीलाथ3 / The Appellant
2. /4यथ3 / The Respondent.
3. आयकर आयु5(अपील) / The CIT(A)-
4. आयकर आयु5 / CIT
5. 0वभागीय /ितिनिध, आयकर अपीलीय अिधकरण, दली/ DR, ITAT,
Delhi,
6. गाड" फाईल / Guard file.

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आदेशानुसार/ BY ORDER,

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