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Facts
The appeal was filed by the assessee for AY 2015-16 against an order of the CIT(A), which upheld the Assessing Officer's order. The AO had made significant additions, increasing the total income from Rs. 5.93 Lacs to Rs. 65.90 Lacs. The CIT(A) had dismissed the assessee's appeal for non-prosecution.
Held
The Tribunal noted that the assessee had passed away and was represented by her daughter. Considering this, the Tribunal decided to provide another opportunity for the legal representative to present the case. Therefore, the order of the CIT(A) was set aside.
Key Issues
Whether the CIT(A) rightly dismissed the appeal for non-prosecution without affording a reasonable opportunity to the legal representative after the assessee's demise?
Sections Cited
143(3), 34(4)
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Income Tax Appellate Tribunal, “DB” BENCH, AGRA
Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of an order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 14-07- 2023 in the matter of an order passed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 26-12-2017. The registry has noted delay of 255 days in the appeal which stand condoned.
In the assessment order, Ld. AO made various additions and determined total income of Rs.65.90 Lacs as against returned income of Rs.5.93 Lacs. The Ld. CIT(A) dismissed the appeal for non-prosecution.
Considering the fact that the assessee has left for heavenly abode and represented by her daughter, we deem it fit to afford another opportunity of hearing to the legal representative (LR) to substantiate its case before Ld. CIT(A). Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication after affording reasonable opportunity of hearing to the LR who, in turn, is directed to substantiate the case of the assessee.
The appeal stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.