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Income Tax Appellate Tribunal, DELHI BENCH: ‘C’ NEW DELHI
Before: SHRI H.S. SIDHU & SHRI O.P. KANT
ORDER PER H.S. SIDHU, JM
This appeal is filed by assessee against the Order dated 30.1.2012 passed by the Ld. CIT(A)-IX, New Delhi relating to Assessment Year 2006-07 on the following grounds:-
1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in treating a sum of Rs. 4,00,000/- as income from other sources of the assessee instead of capital receipt from Sale of car of the assessee.
2. That in any case and in any view of the matter action of Ld. CIT(A) in confirming the action of AO in not treating the receipt from sale of old car of the assessee as capital receipts is not justified and the same may kindly be reversed.
3. That in any case and in any of the matter Ld. CIT(A) has erred in law and on facts in not quashing the impugned assessment order passed by the AO and in not deleting various additions / disallowances made by the AO as the assessment order is not sustainable on various legal and factual grounds and more so by recording incorrect facts and finding. 4. That the appellant craves the lave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.
Facts narrated by the revenue authorities are not disputed by both the parties, hence, the same are not repeated here for the sake of convenience.
At the time of hearing, Ld. Counsel of the assessee has filed the Application for bringing the legal heirs of deceased Sh. Hari Kishore Singh (Assessee) on record. In support of this contention, Ld. Counsel of the assessee also filed a Death Certificate dated 29.12.2015 in respect of Late Sh. Hari Kishore Singh. He stated that Sh. Hari Kishore Singh has died on 28.8.2013. He further stated that Smt. Pratibha Singh, Wife of the deceased is the sole surviving legal heir of Late Sh. Hari Kishore Singh and requested that keeping in view of Rule 26 of the ITAT Rules, 1963 the legal heir of Late Sh. Hari Kishore Singh may be brought on record. He has also filed the Revised Form 36 and copy of the same given to Ld. DR, who has not raised any objection in bringing the legal heir of the applicant on record. Ld. Counsel of the assessee draw our attention towards the impugned order dated 30.1.2012 in which Ld. CIT(A) has decided the issue against the assesee without providing sufficient opportunity for substantiating the claim of the assessee.
Ld. DR relied upon the order of the authorities below and did not raise any objection on the request of the Ld. Counsel of the assessee of brining the legal heir on record.
We have heard both the parties and perused the records. We find that Ld. Counsel of the assessee has stated that Smt. Pratibha Singh, Widow of Sh. Hari Kishore Singh may be brought on record for which Ld. DR has no objection. Keeping in view the above, we allow the aforesaid request of the ld. Counsel of the assessee. We have also carefully gone through the impugned order passed by the Ld. CIT(A) and keeping in view of the facts and circumstances of the case, we are of the view the revenue authority has not given sufficient opportunity to the assessee for substantiating the claim. Therefore, in the interest of justice, we are of the view that the matter requires thorough examination at the level of the AO. Hence, in the interest of justice, the issues in dispute are set aside to the file of the AO to decide the same afresh under the law, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the AO and produce all the relevant documents to substantiate her claim and do not take any unnecessary adjournment.
In the result, the appeal filed by the assessee stands allowed for statistical purposes.
Order pronounced in the Open Court on 14/12/2016.