SHAH NILESH RATHILAL ,CHENNAI vs. ITO, NCW 10(4), CHENNAI

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an ex-parte order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 28-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 29- 11-2019. The assessee has failed to appear before any of lower authorities. The registry has noted a delay of 70 days in the appeal. The registry has placed on record letter of AR for the assessee which shows that the Karta of assessee-HUF has expired on 24-02-2023 i.e., much before the date of impugned order. It has also been submitted that legal heir of the Karta is in the process of collating various details.

In the assessment order, Ld. AO made addition of Rs.12.45 Lacs u/s 69 r.w.s 115BBE of the Act. The Ld. CIT(A) confirmed the same. Aggrieved, the assessee is in further appeal before us.

Considering the fact that the Karta of assessee-HUF has expired, we admit the appeal and restore the same back to the file of Ld. CIT(A) for de novo adjudication after granting opportunity of hearing to the legal heir of Karta of assessee-HUF. The legal heirs are directed to substantiate the case and supply the requisite information forthwith.

The appeal stand allowed for statistical purposes.