LATE RAJENDRA PADMA,REPRESENTATION BY LEGAL HEIR: M. RAJENDRA ,MYSORE vs. INCOME TAX OFFICER, WARD-1(4) , MYSORE

This is an appeal filed by the assessee against the order passed by the Addl/JCIT(A)-1, Jaipur dated 23/04/2023 vide DIN No.ITBA/APL/S/ 250/2024-25/1064285346(1) for the assessment year 2017-18.

At the outset, the ld. Counsel for the assessee before us submitted that the assessee failed to appear during the proceedings before the ld. CIT(A) and, therefore, the ld. CIT(A) passed ex-parte order and confirmed the addition made by the AO in te assessment framed u/s 143(3) of the Act. It was submitted by the ld. AR that the assessee died during the pendency of appeal before the ld. CIT(A). To this effect, the ld. AR filed the death certificate of the asseessee, which is the available on record. The ld. AR further submitted that the ld. CIT(A) has passed the order in the name of diseased assessee. Thus, it was prayed by the ld. AR to restore the issue to the file of the ld. CIT(A) for fresh adjudication in the name of the legal heir of the assessee. The ld. AR furnished the necessary details against the addition made by the AO as well as the details of legal heir of the assessee for passing fresh order in the name of legal heir as per the provisions of law.

On the contrary, the ld. DR did not arouse any objections if the matter is set aside to the file of the ld. CIT(A) for fresh adjudication as per the provisions of law.

We have heard the rival contentions of both the parties and perused the materials available on record. From the preceding discussion, we note that there is enough time gap between death of the assessee vis-a-vis when the order was passed by the ld. CIT(A). As such, the date of the death of the assessee is 27/06/2021, whereas the order was passed by the ld. CIT(A) dated 23/04/2024 and in between various opportunities were granted to the assessee to place his contentions but there was no compliances . Be that as it may be, considering the death of the assessee, we are inclined to give one more opportunity to the legal heir of the assessee for making their submission to the ld. CIT(A). It is also pertinent to note that the legal heir of the assessee shall not seek any adjournment without just cause. Accordingly, we set aside the issue to the file of ld. CIT(A) for fresh adjudication as per the provisions of law. Hence, the ground of appeal of the assessee is allowed for statistical purposes.