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Facts
The assessee's appeal was filed late by 713 days. The original assessee, Uday Kumar Singh, died before the assessment order was passed. His legal heir, Smt. Madhuri Singh, an illiterate and old lady, could not effectively represent the case before the Assessing Officer and the CIT(A).
Held
The Tribunal condoned the delay in filing the appeal. Considering the peculiar circumstances, including the death of the assessee and the illiteracy of the legal heir, the Tribunal set aside the impugned order of the CIT(A).
Key Issues
Whether the ex parte assessment order and subsequent CIT(A) order deserve to be set aside due to the death of the assessee and the inability of the legal heir to present the case effectively?
Sections Cited
250, 144, 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PATNA “SMC” BENCH, VIRTUAL HEARING AT KOLKATA
Before: SRI SANJAY GARG
order : 10.02.2025 ORDER The captioned appeal has been preferred by the assessee against the order dated 09.11.2022 of the Ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre, Delhi [hereinafter referred to as Ld. ‘CIT(A)’] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year (AY) 2015-16.
Appeal of the assessee is time barred by 713 days. An application for condonation of delay has been filed. Considering the averments made in the application for condonation of delay, delay in filing the appeal is hereby condoned and the appeal is taken up for hearing.
The assessee is aggrieved by the action of the Ld. CIT(A) in confirming the addition made by the Assessing Officer of Rs.36,76,169/- on account of alleged capital gains earned by the assessee on execution of the development agreement.
At the outset, the Ld. Counsel for the assessee has invited my attention to the impugned assessment order and submitted that the same is an ex parte
I.T.A. No.: 13PAT/2025 Uday Kumar Singh AY : 2015-16 order passed u/s. 144/147 of the Act. The Ld. Counsel has further submitted that the assessee namely, Shri Uday Kumar Singh had died on 22.02.2019 whereas, the impugned assessment order is dated 16.12.2019. He has submitted that the wife of the deceased assessee namely, Smt. Madhuri Singh was impleaded as a legal heir of the deceased assessee, but, she being an illiterate and old aged lady, could not present her case before the Assessing Officer resulting into the ex parte order of the Assessing Officer. Thereafter, she preferred appeal before the Ld. CIT(A), but the same also remained unrepresented by the Ld. AR of the assessee resulting into the impugned order of the Ld. CIT(A).
The Ld. Counsel for the assessee has submitted that the legal heir of the assessee namely, Smt. Madhuri Singh being an illiterate and old aged lady was not aware of the nitty gritties of the income tax proceedings. He has submitted that in the interests of justice, the assessee may be given an opportunity to present her case before the Assessing Officer.
6. Considering the aforesaid peculiar facts and circumstances of this case, the impugned order of the Ld. CIT(A) is set aside and the matter is restored to the of the Assessing Officer for de novo assessment. It will be open to the assessee to raise all the grounds, legal as well as other grounds on merits, before the Assessing Officer and the Assessing Officer will decide the same in accordance with law.
In the result, the appeal of the assessee stands allowed for statistical purposes..