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Income Tax Appellate Tribunal, “A” BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपीलीय अिधकरण “ए” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा ! एवं माननीय �ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ (िनधा)रण वष) / Assessment Year: 2017-18) Shri M.D. Prabhaker ITO L/H of Late Ramanuja Desabandhu Non-Corporate Ward-22(1) बनाम/ Flat No.5FB Jains Nakshatra Tambaram, Chennai. Vs. No.82, Union Road, Chinna Nolambur Maduravoyal, Chennai-600 095. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAFPD-4668-N (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri S. Seetharaman (CA)- Ld.AR � थ�कीओरसे/Respondent by : Shri AR V Sreenivasan (Addl.CIT) -Ld. DR सुनवाईकीतारीख/Date of Hearing : 24-06-2024 घोषणाकीतारीख /Date of Pronouncement : 03-07-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by legal heir of deceased assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 30.01.2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 19.11.2019 wherein Ld. AO computed income from other sources at Rs.5.99 Lacs. The registry has noted a delay of 4 days in the appeal, which stand condoned.
The impugned order has been framed in the name of deceased assessee. The assessee failed to make any representation and accordingly, the assessment was confirmed. Aggrieved, the legal heir of the deceased assessee is in further appeal before us. The Ld. AR submitted that the assessee expired on 24-05-2021 i.e., during pendency of first appeal. Considering the same, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) to bring on record legal heir of deceased assessee and adjudicate the appeal de novo after providing opportunity of hearing to the legal heir. 3. The appeal stand allowed for statistical purposes. Order pronounced on 3rd July, 2024 Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा45 / VICE PRESIDENT लेखा सद7 / ACCOUNTANT MEMBER चे9ई Chennai; िदनांक Dated :03-07-2024 DS आदेशकीHितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयुA/CIT Chennai. 4. िवभागीय�ितिनिध/DR 5. गाडFफाईल/GF