SMT. KAVITHA RAJAN(REP OF LATE S.VEERASAMY),COIMBATORE vs. DCIT, NON CORPORATE CIRCLE-4,, COIMBATORE

Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 20-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 30-03-2016. The assessment has been made in the name of deceased assessee and certain additions have been made therein u/s 56 & 69 and on account of undisclosed interest income. As per submissions, the assessee expired on 06.06.2021. The legal heir of the assessee preferred further appeal, however, the appeal remained unrepresented. Therefore, the appeal was dismissed for non-prosecution. Aggrieved, the legal heir of the assessee is in further appeal before us. The Ld. AR has sought another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.

Though the assessee has remained negligent, however, keeping in mind the principle of natural justice as well as the circumstances of the case, we deem it fit to grant another opportunity to the assessee to substantiate its case. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication with a direction to the legal heir of the assessee to substantiate its case forthwith without fail. A reasonable opportunity of hearing shall be granted to the assessee. 3. The appeal stand allowed for statistical purposes. Order pronounced in open court on 17th April, 2024.