LATE SMT. PHOOLI DEVI BOTHRA THROUGH HER LEGAL HEIR SHRI. SUBH KARAN BOTHRA,DELHI vs. ITO WARD 2(2), GUWAHATI, GUWAHATI
Facts
The assessee, Smt. Phooli Devi Bothra, expired during the pendency of the appeal before the CIT(A). Notices were sent to an incorrect email address, leading to ex-parte proceedings. The legal heir was unable to access the original email.
Held
The Tribunal held that in the interest of justice, the issues should be restored to the file of the AO for re-adjudication. The assessee's legal heir should be granted an adequate opportunity of being heard.
Key Issues
Whether the appeal should be restored to the AO due to the death of the assessee and incorrect email communication, ensuring a fair hearing for the legal heir.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI
Per George Mathan, JM:
This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre, Delhi [the learned CIT (A)], Delhi (hereinafter referred to as the “Ld. CIT(A)”] in appeal no. ITBA/NFAC/S/250/2024-25/1073563796(1) dated 21.02.2025 for the AY 2015-16.
Shri Paras Dawar, represented on behalf of the assessee and Shri Sanjay Jha, DR represented on behalf of the Revenue.
It was submitted by the Learned AR that during the pendency of the appeal, the assessee expired and consequently, the legal heir was unable to access the e-mail of the assessee. It was a further
In reply, the Learned Senior DR vehemently supported the order of the ld. AO and CIT (A).
We have considered the rival submissions. As the assessee has categorically submitted that the assessee expired during the pendency of the appeal before the Learned CIT (A) and the notices to the assessee was sent to the wrong e-mail address by the AO. In the interest of justice, the issues in this appeal are restored to the file of the AO for re-adjudication after granting to allow the assessee adequate opportunity of being heard. The new e-mail to which the notices are to be sent to paras@parasdawar.com. This e-mail has been given by the ld. AR of the assessee.
In the result, appeal of the assessee is partly allowed for statistical purposes.
Order pronounced in the open court on 10.02.2026.
Sd/- Sd/- (LAXMI PRASAD SAHU) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated: 10.02.2026 Sudip Sarkar, Sr.PS
Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata
