VIREN PANCHAND VORA HUF THROUGH KARTA BIMAL V VORA,MUMBAI vs. INCOME TAX OFFICER, WARD 19(3)(5), MUMBAI, MUMBAI

In the instant case, the Assessing Officer (AO) vide assessment order dated 09.03.2016 under section 143(3) of the Act made the addition of Rs.3,36,026/- under section 69C of the Act, as unexplained expenditure.

The assessee, being aggrieved, challenged the said addition by filing first appeal. First appellate authority during the appellate proceedings though issued various notices to the assessee, however, the assessee preferred not to file any reply/document, therefore in the constrained circumstances, the first appellate authority by holding that it is apparent that the assessee has not shown any interest in pursuing his appeal, dismissed the appeal of the assessee.

We have given thoughtful considerations to the impugned order wherefrom it appears that in spite of affording opportunities, the assessee made no compliance. However, before us Ld. AR of the Assessee by filing death certificate, claimed that Shri Viren Panchand Vora HUF, the assessee herein has already died on 05.11.2020 and therefore could not appear before the first appellate authority and consequently opportunity of being heard may be given to the legal heirs of the assessee to represent the assessee’s case.

Thus, the case is remanded accordingly.

In the result, the appeal filed by the assessee stands allowed for statistical purposes.