LATE SAKHARAM GOKULCHAND SARDA,JALNA vs. ITO WARD-1, JALNA

Assessment Year: 2011-12 Late Sakharam Gokulchand V The Income Tax Officer, Sarda(through Legal Heir s Ward-1, Jalna. Nikhil S. Sarda), Plot No.15, Nidhish, Bhokardan Naka Road, Jalna – 431203. PAN: ATMPS5360E Appellant/ Assessee Respondent / Revenue Assessee by Shri Prateek Jha & Shri Prayag Jha – AR(s)(Virtual Hearing) Revenue by Shri Manoj Tripathi - DR Date of hearing 25/11/2024 Date of pronouncement 26/11/2024 आदेश/ ORDER

PER DR. DIPAK P. RIPOTE, AM:

1. On the facts and circumstance prevailing in the case and in law, the honourable Commissioner of income Tax Appeal, NFAC,

Delhi, has erred in not considering the submission made by the appellant dated 16.12.2019, and thus there is violation of principle of natural justices.

Submission of ld.AR : 2. Ld.AR for the Assessee submitted that assessee has expired on 09.04.2021 due to Covid-19 Pandemic. Ld.AR submitted copy of the Death Certificate. Ld.AR submitted that ld.CIT(A) has passed the order in the name of deceased assessee, which is bad-in- law. Ld.AR also submitted that ld.CIT(A) has dismissed the appeal of the assessee only on one issue that assessee could not file any details. Ld.AR submitted that order of the ld.CIT(A) may kindly be set-aside.

Submission of ld.DR : 3. Ld.Departmental Representative(ld.DR) for the Revenue relied on the order of the Assessing Officer and ld.CIT(A).

Findings & Analysis : 4. We have heard both the parties and perused the records. There is a delay in filing appeal before this Tribunal. We have perused the Affidavit filed by the Legal Heir of the Assessee. We are convinced that there is a sufficient cause for delay. Accordingly, Delay is condoned.

Therefore, the said order is bad in law, hence, order of ld.CIT(A) set-aside to ld.CIT(A) for denovo adjudication. The ld.CIT(A) shall provide opportunity of hearing to the Legal Heir of Assessee. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.