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

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ITA 1348/CHNY/2024Status: DisposedITAT Chennai08 August 2024AY 2017-18Bench: HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted the appeal due to the death of the Karta and restored the case to the CIT(A) for fresh adjudication. The legal heir was directed to provide the required information and substantiate the case.

What were the facts?

The assessee's Karta expired before the CIT(A) passed an ex-parte order. The assessee's legal heir is in the process of gathering necessary details. The AO had made an addition of Rs. 12.45 Lacs under Section 69 read with Section 115BBE, which was confirmed by the CIT(A).

What were the issues?

Whether the ex-parte order passed by the CIT(A) is valid when the Karta of the assessee-HUF had expired prior to the order. The need for de novo adjudication to provide an opportunity to the legal heirs.

Which sections of the Income-tax Act were involved?

Section 69,Section 115BBE,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

(िनधा)रण वष) / Assessment Year: 2017-18) Shah Nilesh Rathilal (HUF) ITO बनाम/ #22, Raja Annamalai Road, Egmore, Non-Corporate Ward-10(4) Vs. Chennai-600 084 . Chennai. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAMHS-2329-L (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None � थ�कीओरसे/Respondent by : Shri Nilay Baran Som (CIT) -Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 22-07-2024 घोषणाकीतारीख /Date of Pronouncement : 08-08-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

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.

2.

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.

3.

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.

4.

The appeal stand allowed for statistical purposes.

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