SMT.VENTURI PADMAVATHI L/R OF LATE RAMAGOPAL VENTURI,RAJAHMUNDRY vs. INCOME TAX OFFICER, WARD - 2(1), RAJAHMUNDRY

This appeal is filed by Smt.Venturi Padmavathi, legal representative of (late) Shri Venturi Ramagopal (assessee), against the order of Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi, vide DIN & Order No. ITBA/NFAC/S/250/2023-24/1059986032(1) dated 22.01.2024, arising Smt.Venturi Padmavathi L/R of (Late Vemuri Ramagopal, Rajahmundry out of order passed u/s 147 of the Income Tax Act, 1961 (in short ‘Act’) dated 15.02.2023 for the Assessment Year (A.Y.) 2018-19.

Brief facts of the case are that the assessment in the case of the assessee was completed assessing the income of the assessee u/s 147/143(3) r.w.s. 144B of I.T.Act, 1961 at Rs.1,29,87,750/- and penalty proceeding u/s 270A and 271AAC(1) of the Act were initiated separately.

Aggrieved by the order of the AO, the assessee preferred an appeal before the CIT(A) and the Ld.CIT(A) dismissed the appeal of the assessee.

Aggrieved by the order of the Ld.CIT(A), the assessee preferred an appeal before the Tribunal by raising the following grounds :

Per contra, the Ld.DR submitted that the Ld.CIT(A) is justified in dismissing the appeal of the assessee due to non-compliance of the assessee or his legal heir. The Ld.DR therefore, pleaded to uphold the order passed by the Ld.CIT(A) and dismiss the appeal of the assessee.

We have heard both the parties, perused the material available on record, death certificate and family member certificate issued by the Govt. of Andhra Pradesh. In the instant case, assessment in the case of the assessee was completed assessing the income of the assessee u/s 147/143(3) r.w.s. 144B of I.T.Act, 1961 at Rs.1,29,87,750/-. On appeal before the CIT(A), the Ld.CIT(A) dismissed the appeal of the assessee ex- parte due to non compliance. As contended by the Ld.AR that the Ld.CIT(A) did not appreciate the fact regarding death of the assessee and passed order, which is bad in law and therefore, pleaded for one more Smt.Venturi Padmavathi L/R of (Late Vemuri Ramagopal, Rajahmundry opportunity to present his case. Keeping in view the aforesaid facts and circumstances of the case and in order to meet the principles of natural justice, we are inclined to remit the matter back to the file of the Ld.CIT(A) with a direction to afford an opportunity of being heard to the assessee/legal heir. The assessee is also directed to adhere to the notices issued by the revenue authorities and cooperate during the proceedings.

In the result, appeal of the assessee is allowed for statistical purpose.