LATE SMT. SARVARI BEGUM,DELHI. vs. JCIT RANGE-48, DELHI

Ld. Counsel for the assessee, at the outset, submitted that the Ld.CIT(Appeals) passed ex parte order without providing adequate opportunity of being heard. The Ld. Counsel for the assessee submitted that though the Ld. CIT(Appeals) provided opportunities on 03.02.2025 for filing submissions on or before 07.02.2025 the assessee sought an adjournment due to illness and ultimately assessee Sarvari Begum passed away on 09.03.2025 and death certificate is enclosed. Ld. Counsel submitted that since the appeal of the assessee was dismissed for non prosecution the same may be restored to the file of the Ld. CIT(Appeals) for deciding afresh after hearing the assessee after providing an opportunity to the assessee.

Ld. DR has no serious objection.

On hearing both the sides and perusing the order of the Ld. CIT(Appeals), we observed that appeal of the assessee was disposed of ex parte for the reason that the assessee was seeking adjournments time and again on various occasions. The assessee sought adjournment on 07.02.2025 when the matter was posted for hearing after a gap of three years and ultimately passed away on 09.03.2025. Taking the totality of facts and circumstances, we restore this appeal to the file of the Ld. CIT(A) to decide afresh in accordance with law after providing adequate opportunity to the legal heirs of the assessee.