NATANASABAPATHY GUNASEKARAN,CHIDAMBARAM vs. ITO, WARD 3, CUDDALORE, CUDDALORE

[PAN: AABPG0944N] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से / Appellant by : Shri N.Arjun Raj, Advocate ��यथ� क� ओर से/Respondent by : Shri P.Sajit Kumar, JCIT सुनवाई क� तार�ख/ Date of hearing 01.05.2024 : घोषणा क� तार�ख /Date of Pronouncement : 08.05.2024 आदेश /O R D E R

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

against which the only issue emanates for our consideration is as to whether the CIT(A), NFAC, Delhi, is justified in confirming the order of AO, ex-parte of assessee.

3. Brief facts emanating from the record concerning the case of the assessee are, that the assessee is an individual and filed return of income declaring total income of Rs.9,79,550. Under scrutiny, the notices u/s 143(2) and 142(1)(ii) were issued on finding cash deposits during demonetization period. The AO proceeded to add an amount of Rs.19,00,000/- on account of unexplained money u/s 69(A) of the Act and determined the total income of the assessee at Rs.28,79,550/- vide the order dated 16.12.2019.

4. As aggrieved by the order of AO, the assessee preferred an appeal before the NFAC, Delhi challenging the action of AO by way of grounds forming part of Form-35. The CITI(A), NFAC, Delhi for non- compliance of notices issued, confirmed the order of AO, exparte of the assessee. Having aggrieved by the order of NFAC, Delhi, the assessee is before us.

5. Heard both the parties and perused the materials available on record. At the outset, the ld.AR submits that the matter may be remanded to the file of AO for bringing LR’s on record. He submits that the assessee by name Natanasapathy Gunasekaran died on 19.06.2022 and he is survived by three legal heirs i.e his wife and two daughters. All the three succeeded to the estate of the deceased assessee and for some disputes they were not cooperating each other, as such, one of the daughters on whose name login id ITBA portal was registered, did not inform the dates of hearing before the CIT(A), NFAC, Delhi to the other legal heirs. For that reason, no compliance was made by the present assessee i.e. widow of deceased assessee. The ld. DR supported the submissions of the ld.AR in remanding the matter to the file of AO. On perusal of the record, we note that the assessee passed away on 19.06.2022, the proof of which Death Certificate filed and legal heir Certificate dated 12.07.2022 issued by the Tahsildar, Taluk-Chidambaram, Dist.Cuddalore is on record which clearly shows that wife Smt.Padma and two daughters by name Nirmala and Chitra are surviving legal heirs to the deceased assessee. Therefore, we find force in the arguments of Ld.AR in remanding matter to the file of AO, in view of the dispute arose between the said three legal heirs, for his examination and bring them on record. Thus, the AO shall provide an opportunity to all the legal heirs and pass order in accordance with law. Grounds raised in this matter are allowed for statistical purpose.

6. In the result, the present appeal is allowed for statistical purpose. Order pronounced on 8th May, 2024 at Chennai.