BHARAT BALU PATIL SINCE DECEASED THROUGH HIS LEGAL HEIRS,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

This assessee’s appeal for assessment year 2014-15, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023-24/1059000275(1), dated 22.12.2023, involving proceedings u/s.250 of the Income Tax Act, 1961 (in short “the Act”). Case called twice. None appears at the appellant’s assessee’s legal representative’s behest. We accordingly proceeded ex-parte against them.

It emerges at the outset that with the able assistance coming from the Revenue’s side and from a perusal of Form No. 36 that the assessee herein namely Bharat Balu Patil has left his heavenly abode on 25.10.2021 i.e. after the institution of his lower appeal on 30.09.2021 but before the passing of the impugned NFAC’s order. The necessary interference which accordingly flows from the foregoing clinching facts is that the deceased assessee herein could not pursue his lower appeal before the NFAC which has confirmed the AO’s action making long term capital gain addition of Rs.1,54,98,145/-.

Faced with this situation, we deem it appropriate in the larger interest of justice to restore the instant appeal back to the NFAC with a direction that the appellant(s) herein claiming themselves as the legal representative(s) “LR” u/s. 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908, shall first prove their status to represent the estate of deceased assessee in consequential proceedings as per law and thereafter, the NFAC shall take up the lower appeal on merits for its final appropriate adjudication preferably within three opportunities of hearing. We make it clear that we have not commented either on merits of the relevant(s) issue raised herein or decided the appellant(s) status as “LR” in above terms. Ordered accordingly.

This assessee’s appeal is allowed for statistical purpose in above terms. Order pronounced in the open court on 12th June, 2024.