INDIRABEN V. PATEL L/H OF LATE VINODBHAI BHIKHUBHAI PATEL,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(5) NOW WARD 1(2)(1), VADODARA

The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax (Appeals), Vadodara, arising in the matter of assessment order passed under s. 143 r.w.s. 147 of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2012-13.

In the present case, the Ld. CIT(A), has passed ex-parte order to the assessee by confirming the order of the AO. However, from the details available to on record, it was noticed that the assessee expired on 18/07/2020, whereas all the notices were issued by the Ld. CIT(A) after 08/01/2021, meaning thereby during the relevant time the assesee was no more in existence. Considering all these facts, it appears to us that there was reasonable cause for non-appearance of the assessee and thus we deem it fit to restore the appeal to the Ld. CIT(A), for fresh adjudication as per the provision of law. The legal heir of the assessee is at the liberty to file the necessary document and raise his contention to set up the case before the Ld. CIT(A). Hence, the ground of appeal of the assessee is allowed for the statistical purposes.

In the result, the appeal filed by the assessee is allowed for the statistical purposes.