Late Smt. Jaiwantri Devi through Legal Heir Sh. Satish Kumar, Yamunanagar V. ITO, W-3, Yamunanagar

ITA 1387/CHANDI/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4876 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 30-07-2019
• Assessment Year: 2007-2008
• Appeal Filed On: 08-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HEMANT GUPTA SRDR
• Keywords: Capital asset; Opportunity of being heard; Reasonable cause; Condonation of delay
• Section: 54B; 2(14)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH A CHANDIGARH !, ' # , $ % & ' ( , )* # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 1387/CHD/2018 ASSESSMENT YEAR : 2007-08 LATE SMT. JAIWANTRI DEVI, THROUGH LEGAL HEIR SHRI SATISH KUMAR, VILLAGE KAIL, TEH-JAGADHRI, DISTT. YAMUNA NAGAR. VS THE ITO, WARD-3, YAMUNA NAGAR. PAN /TAN NO: CHLPD5433J APPELLANT RESPONDENT ! ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE ' ! REVENUE BY : SHRI HEMANT GUPTA, SR-DR # $ % DATE OF HEARING : 30.07.2019 &'() % D ATE OF PRONOUNCEMENT : 13.08.2019 )-/ ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE WHEREIN THE CORRECTNESS OF THE ORDER DATED 10.11.2017 OF CIT(A) , PANCHKULA PERTAINING TO 2007-08 ASSESSMENT YEAR HAS BEEN ASSA ILED ON VARIOUS GROUNDS. 2. HOWEVER, BEFORE ADDRESSING THE SAME, THE ASSESSE E IS REQUIRED TO ADDRESS THE DELAY OF 303 DAYS IN THE FILING OF T HE PRESENT APPEAL POINTED OUT BY THE REGISTRY. THE LD. AR APPEARING O N BEHALF OF THE ASSESSEE DREW ATTENTION TO THE CONDONATION OF DELAY APPLICATION FILED BY SHRI SATISH KUMAR AS LEGAL HEIR OF THE ASSESSEE SUBMITTED THAT THERE IS NO DELAY. THE FOLLOWING REPLY DATED 20 TH MAY, 2019 ON BEHALF OF THE WAS RELIED UPON : ITA 1387/CHD/2018 A.Y. 2007-08 PAGE 2 OF 10 1. IT IS SUBMITTED THAT THERE IS NO DELAY IN AS MUCH A S THE COPY OF THE ORDER PASSED BY THE CIT(A), PANCHKULA WAS RECEIVED ONLY ON 18.09.2018 A ND THE APPEAL HAS BEEN FILED ON 08.11.2018 WHICH IS WITHIN TIME. HOWEVER, THREE COP IES OF THE APPLICATION FOR CONDONATION OF DELAY ALONGWITH LETTER DATED 28.08.2 018 ADDRESSED TO INCOME TAX DEPARTMENT FOR ISSUANCE OF THE ORDER PASSED BY THE CIT(A), PANCHKULA AND AFFIDAVIT ARE ENCLOSED HEREWITH (IN TRIPLICATE). 2. COPY OF FORM NO. 36 IN NEW FORMAT IS ENCLOSED HEREW ITH (IN TRIPLICATE). 3. THE CERTIFIED COPY IS ALREADY ON RECORD WHICH HAS B EEN ENDORSED BY ADMINISTRATIVE OFFICER, O/O CIT(A), PANCHKULA. 3. THE FOLLOWING FACTS ASSERTED BY IDENTICAL DATED APPLICATION OF ASSESSEE WERE ALSO RELIED UPON : 1. THAT THE ABOVE INCOME TAX APPEAL AGAINST THE ORDERS DATED 10.11.2017 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-3, GURGAON WAS FILED ON 08.11.2018 WHICH HAS BEEN STATED TO BE LATE BY 303 DAYS. 2. THAT THE APPELLATE ORDER WAS RECEIVED ON 18.09.2018 AND AS SUCH THE APPEALS WERE TO BE FILED BY 18.11.2018. 4. HOWEVER, THE PARTIES WERE REQUIRED FIRST TO ADDR ESS HOW SHRI SATISH KUMAR WAS CLAIMING TO HAVE BEEN THE LEGAL HE IR OF SMT. JAIWANTRI DEVI. 5. TIME WAS GIVEN TO THE DEPARTMENT AND THE ASSES SEE TO ADDRESS THE FACTS. 6. LD. AR SUBSEQUENTLY VIDE APPLICATION DATED 16 TH JULY, 2019 MADE PRAYER THAT DELAY, IF ANY BE CONDONED. 7. SHRI SATISH KUMAR, IT WAS STATED WAS THE GRANDSO N OF SMT. JAIWANTRI DEVI AS HER SON SHRI MAM CHAND HAS ALSO E XPIRED AND IS SURVIVED BY A WIDOW ( I.E. SATISH KUMARS MOTHER) A ND HIS BROTHERS. COPIES OF THE DEATH CERTIFICATE OF SMT. JAIWANTRI D EVI AND HER SON SHRI MAM CHAND WERE FILED AND RELIED UPON. IT WAS POINTED OUT THAT TIME HAD BEEN GIVEN TO THE DEPARTMENT TO VERIFY THE FACTS AND NOTHING ADVERSE HAS BEEN STATED. ACCORDINGLY, IT WA S HIS REQUEST ITA 1387/CHD/2018 A.Y. 2007-08 PAGE 3 OF 10 THAT SHRI SATISH KUMAR MAY BE BROUGHT ON RECORD AS THE LEGAL HEIR OF SMT. JAIWANTRI DEVI. THE LD. AR INVITING ATTENT ION TO THE RECORD SUBMITTED THAT HE WAS REQUIRED TO ADDRESS THE SURVI VING FAMILY MEMBERS OF SMT. JAIWANTRI DEVI AND GIVE THE RELEVAN T DETAILS. THESE, IT WAS SUBMITTED, HAVE BEEN MADE AVAILABLE VIDE APP LICATION DATED 16.07.2019. TIME, IT WAS RE-ITERATED HAD BEEN GIVEN TO THE DEPARTMENT TO VERIFY THIS FACTUAL POSITION, HOWEVER , THE DEPARTMENT HAS NOT STATED WHETHER THE FACTS HAD BEEN VERIFIED OR NOT. 8. THE LD. AR INVITING ATTENTION TO THE AMENDED APP LICATION FOR CONDONATION OF DELAY AND THE FACTS ON RECORD SUBMIT TED THAT EVEN OTHERWISE THE IMPUGNED ORDER HAS BEEN PASSED EX-PAR TE WHEREIN THE ASSESSEE COULD NOT PARTICIPATE. 8.1 THE ASSESSMENT ORDER, IT WAS POINTED OUT IS ALS O EX-PARTE ORDER U/S 144/147 OF THE ACT. THE TRANSACTIONS OF SALE O F LANDS BY THE LATE ASSESSEE SMT. JAIWANTRI DEVI AND HER SON SHRI MAM CHAND HAVE BEEN NOTED. SHRI MAM CHAND, IT WAS SUBMITTED, EXPIR ED ON 10.10.2007 I.E. ON THE DATE THE ASSESSMENT ORDER WA S PASSED, HE WAS NOT ALIVE. THE ORDER IS DATED 31.03.2015. SMT . JAIWANTRI DEVI WAS THEN ALIVE. HOWEVER, WHEN THE FIRST APPEAL CAM E UP FOR HEARING I.E. ON 24.10.2016, SHE TOO HAD EXPIRED. REFERRING TO THE DEATH CERTIFICATE, IT WAS SUBMITTED SHE PASSED AWAY ON 03 .09.2016. THE ASSESSEE'S CLAIM HAS BEEN REJECTED AND EXEMPTION U/ S 54B WAS DENIED ON THE GROUND THAT INVESTMENT WAS MADE IN TH E NAME OF HER SON SHRI MAM CHAND ( WHO WAS THEN ALIVE) HIS WIFE ( SMT. BALA DEVI) ITA 1387/CHD/2018 A.Y. 2007-08 PAGE 4 OF 10 AND THREE GRAND SONS. THE FOLLOWING FACTS FROM THE ASSESSMENT ORDER WERE REFERRED TO SHOW THAT SHRI SATISH KUMAR WAS TH E SON OF SHRI MAM CHAND WHO WAS SON OF SMT. JAIWANTRI DEVI : AS PER INFORMATION AVAILABLE WITH THIS OFFICE IT W AS FOUND THAT THE ASSESSEE ALONGWITH SH. MAM CHAND SOLD LAND MEASURING 68 KANAL 12 MARLA TO S/SH. DES RAJ, ASHWANI GOEL, SANYAM GOEL AND RACHUL GOEL, CIV IL LINES, JAGADHRI FOR A CONSIDERATION OF RS.45,00,000/- ON 14.02.2007. THE ASSESSEE ALONGWITH SH. MAM CHAND ALSO SOLD LAND MEASURING 129 KANAL 10 MARLA T O MAHARAJA AGGARSAIN MAHAVIDAYALYA SABHA (REGD.), JAGADHRI FOR A CONSIDE RATION OF R$.3,39,93,750/- ON 11.08.2006. THE ASSESSEE WAS HAVING EQUAL SHARE IN THE BOTH THE ABOVE SAID LANDS. THE LAND SOLD BY THE ASSESSEE IS COVERED WITHIN THE AMBIT OF CAPITAL ASSET AS PER PROVISION OF SECTION 2(14) AS THE DISTANCE OF LAND SOLD IN VILLAGE KAIL FALLS WITHIN 8 KM. OF THE MUNICIPAL LIMITS OF JAGADHRI. 8.2 THE FOLLOWING FACTS NOTICED BY THE AO AT PAGE 4 PARA 3 WERE ALSO REFERRED TO : NAME AMOUNT STAMP DUTY AREA (HECTARE) DATE OF PURCHASE RAKESH KUMAR 20,00,000 1,68,560 3-2100 14.3.2006 (GRAND SON) 10,00,000 83,520 1-6050 14.8.2006 MAM CHAND 50,000 5,920 0-1124 14.6.2007 (SONF HUKAM CHAND 90,000 7,600 0.1460 7.6.2007 (GRAND SON) 60,000 5,680 0.1090 7.6.2007 10,00,000 1,12,000 2.1433 23.2.2007 2,00,000 28,000 0.5380 15.3.2007 50,000 5,920 0.1130 15.3.2007 4,90,000 53,200 1-0230 15.3.2007 6,00,000 50,320 0-9592 7.6.2007 BALA DEVI 1,50,000 10,560 0-2700 20.11.2006 (SON'S WIFE) 20,00,000 1,60,000 3-4300 28.11.2006 2,00,000 16,020 0-4100 23.11.2006 80,000 5,400 0-1370 20.11.2006 3,00,000 21,000 0.5380 23.11.2006 SATISH KUMAR 6,00,000 69,300 1-3310 18.09.2006 (GRAND SON) 16,00,000 1,54,500 2-9450 05.10.2006 30,000 3,040 0-0580 03.10.2006 2,00,000 21,360 0-4100 25.09.2006 9. REFERRING TO THE CONDONATION OF DELAY APPLICATIO N DATED 16.07.2019 THE LD. AR SUBMITTED THAT SMT. JAIWANTRI DEVI EXPIRED ON 23.09.2016 AND THE IMPUGNED ORDER IS DATED 10.11.20 17 I.E. ON THE SAID DATE SMT. JAIWANTRI DEVI WAS NO LONGER ALIVE. THE SAID CLAIM IT WAS SUBMITTED, IS SUPPORTED BY WAY OF A DEATH CERTI FICATE FILED BY REGISTRAR, BIRTH AND DEATH, MEDICAL OFFICER I/G HON 'BLE PUNJAB & ITA 1387/CHD/2018 A.Y. 2007-08 PAGE 5 OF 10 HARYANA HIGH COURT, BHAMBHOL, YAMUNA NAGAR DATED 13 .06.2016. THE SAID LADY AS PER DEATH CERTIFICATE DIED ON 23.0 9.2016 WAS AGED 85 YEARS. 10. IT WAS SUBMITTED THAT THE LEGAL HEIR SHRI SATIS H KUMAR HAS STATED THAT HIS FATHER WHO WAS THE ONLY SON OF SMT. JAIWANTRI DEVI HAD EXPIRED ON 10.10.2007. IT WAS HIS SUBMISSION T HAT THE FACT IS ALSO SUPPORTED BY THE RELEVANT DOCUMENT I.E. THE DE ATH CERTIFICATE OF SHRI MAM CHAND SON OF SHRI SADHU RAM DIED ON 10.10. 2007, REGISTRATION NO. 181 DATED 12.10.2007. SMT. JAIWAN TRI DEVIS SON IS SURVIVED BY HER SONS WIDOW SMT. BALA DEVI AND HER THREE SONS SHRI HUKAM CHAND, SHRI RAKESH KUMAR AND SHRI SATISH KUMA R. ACCORDINGLY, IT WAS HIS PRAYER THAT THERE IS NO DEL AY IN THE FILING OF THE APPEAL. WITHOUT PREJUDICE TO THESE ARGUMENTS, IT WAS SUBMITTED THAT IN CASE THE BENCH IS STILL OF THE VIEW THAT TH ERE WAS A DELAY, IT WAS HIS SUBMISSION THAT RELYING ON THE CONTENTION O F THE CONDONATION OF DELAY APPLICATION AND SUPPORTING EVI DENCES, IT WAS HIS PRAYER THAT THE DELAY MAY BE CONDONED. IT WAS ALSO HIS PRAYER THAT SINCE DESPITE AN OPPORTUNITY THE DEPARTMENT HA S BROUGHT NO FACT ON RECORD TO DISPEL THE PRAYER OF THE ASSESSEE , IN THE CIRCUMSTANCES IT WAS REQUESTED THAT SHRI SATISH KUM AR MAY BE TAKEN AS THE LEGAL HEIR OF SMT. JAIWANTRI DEVI ON R ECORD AND THE MATTER MAY BE REMANDED IN ORDER TO PROVIDE THE ASSE SSEE AN OPPORTUNITY OF BEING HEARD. ITA 1387/CHD/2018 A.Y. 2007-08 PAGE 6 OF 10 11. THE LD. SR.DR ON A PERUSAL OF THE ORIGINAL COND ONATION OF DELAY APPLICATION AND THE REVISED APPLICATION ALONGWITH S UPPORTING EVIDENCES STATED THAT THESE FACTS NEED TO BE VERIFI ED BY THE AO. HE AGREED THAT TIME HAS BEEN GIVEN EARLIER ALSO, HOWEV ER SINCE FACTS NEED TO BE VERIFIED AND EVEN ON MERITS, THE MATTER HAS TO BE REMANDED TO THE AO, AN APPROPRIATE DIRECTION MAY BE GIVEN TO THE AO TO FIRST BRING THE CORRECT LEGAL HEIRS ON RECORD . THE DELAY IN THE PECULIAR FACTS AND CIRCUMSTANCES, IT WAS SUBMITTED, MAY BE CONDONED. 12. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS RELEVANT TO BRING OUT T HE CONTENTS OF THE AMENDED APPLICATION FOR CONDONATION OF DELAY DATED 16.07.2019 WHICH READ AS UNDER : AMENDED APPLICATION FOR CONDONATION OF DELAY RESPECTFULLY SUBMITTED AS UNDER:- 1. THAT THE ABOVE INCOME TAX APPEAL AGAINST THE ORDERS DATED 10.11.2017 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-3, GURGAON WAS FILED ON 08.11.2018 WHICH HAS BEEN STATED TO BE LATE BY 303 DAYS. 2. THAT THE APPELLATE ORDER WAS RECEIVED ON 18.09.2018 AND AS SUCH THE APPEALS WERE TO BE FILED BY 18.11.2018. 3. THAT LATE SMT. JAIWANTRI DEVI IS THE GRANDMOTHER (D ADAJI) OF THE UNDERSIGNED WHO EXPIRED ON 23.09.2016. COPY OF THE DEATH CERTIFICAT E IS ANNEXED HEREWITH. 4. THAT MY FATHER LATE SH. MAM CHAND WHO WAS THE ONLY SON OF SMT. JAIWANTRI DEVI HAD EXPIRED ON 10.10.2007 LEAVING BEHIND HIS WIFE SMT. BALA DEVI AND THREE SONS NAMELY SH. HUKAM CHAND(7TH PASS), SH.RAKESH KUMAR(10TH PAS S) AND THE UNDERSIGNED SH. SATISH KUMAR(12TH PASS). COPY OF THE DEATH CERTIFIC ATE OF MY FATHER IS ANNEXED HEREWITH. 5. THAT THE ONLY SOURCE OF INCOME OF OUR FAMILY IS AGR ICULTURE. 6. THAT ON VISIT TO THE OFFICE OF COMMISSIONER OF INCO ME TAX(A), PANCHKULA IN CONNECTION WITH HEARING OF ANOTHER APPEAL (CASE NO. 246/YNR/15 -16) IN CASE OF SMT. JAIWANTRI DEVI, VILLAGE KAIL, DISTT. YAMUNA NAGAR ON 28/08/2018 [AP PEAL AGAINST THE ORDER OF THE INCOME ITA 1387/CHD/2018 A.Y. 2007-08 PAGE 7 OF 10 TAX OFFICER, WARD-3, YAMUNA NAGAR U/S 271(L)(C) ], IT WAS BROUGHT TO THE NOTICE OF THE UNDERSIGNED THAT THE ORDER IN THE QUANTUM APPEAL HA S ALREADY BEEN PASSED ON 10.11.2017. 7. THAT THE UNDERSIGNED SH. SATISH KUMAR, LEGAL HEIR O F THE ASSESSEE IMMEDIATELY MADE A REQUEST FOR ISSUANCE OF DUPLICATE COPY OF THE ORDER IN THE OFFICE OF THE CIT (A), PANCHKULA. COPY OF THE SAME IS ANNEXED HEREWITH. 8. THAT THE COMMISSIONER OF INCOME TAX (APPEALS) ON RE CEIPT OF LETTER ISSUED CERTIFIED COPY OF THE ORDER WHICH WAS RECEIVED ON 18.09.2018. 9. THAT IMMEDIATELY CORRECTIVE MEASURES WERE INITIATED AND THE APPEAL WAS FILED ON 08.11.2018. 10. THAT THERE BEING NO MALA FIDE INTENTION OF NOT FIL ING THE APPEALS IN TIME, IT IS PRAYED THAT THE DELAY BE CONDONED. 11. THAT THE AFFIDAVIT OF THE UNDERSIGNED IS ENCLOSE D HEREWITH. IT IS. THEREFORE, RESPECTFULLY PRAYED THAT THE DELA Y BE CONDONED THERE BEING A REASONABLE CAUSE AND IN THE IN INTEREST OF SUBSTANTIAL JUSTICE , THE APPEAL BE HEARD ON MERITS. SD/- (SATISH KUMAR) LEGAL HEIR OF LATE SMT. JAIWANTRI DEVI. ENCL: AS ABOVE (EMPHASIS SUPPLIED) 12.1 WE HAVE SEEN THE COPY OF THE DEATH CERTIFICA TE DATED 13.10.2016 OF DECEASED SMT. JAIWANTRI DEVI WHO EXPI RED ON 23.09.2016 AT THE AGE 85 YEARS. WE HAVE ALSO SEEN THE COPY OF THE DEATH CERTIFICATE DATED 18.10.2007 CERTIFYING THAT SHRI MAM CHAND EXPIRED ON 10.10.2007. THE CONTENTS OF THE AFFIDAV IT OF SHRI SATISH KUMAR, GRANDSON OF SMT. JAIWANTRI DEVI HAVE ALSO BE EN SEEN. THESE, IT IS SEEN ARE IDENTICAL TO THE PLEADINGS MA DE IN THE REVISED APPLICATION AND ARE EXTRACTED HEREUNDER : AFFIDAVIT I. SATISH KUMAR SON OF SHRI MAM CHAND AGED 34 YEARS RESIDENT OF VILLAGE KAIL, TEH -JAGADHRI, DISTT. YAMUNA NAGAR DO HEREBY SOLEMNLY AFFIRM AND D ECLARE AS UNDER: - 1. THAT I AM THE LEGAL HEIR OF LATE SMT. JAIWANTR I DEVI. ITA 1387/CHD/2018 A.Y. 2007-08 PAGE 8 OF 10 2. THAT THE ABOVE INCOME TAX APPEAL AGAINST THE O RDERS DATED 10.11.2017 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-3, GURGAON WAS FILED ON 08.11.2018 WHICH HAS BEEN STATED TO BE LATE BY 303 DAYS. 3. THAT THE APPELLATE ORDER WAS RECEIVED ON 18.09.2018 AND AS SUCH THE APPEALS WERE TO BE FILED BY 18.11.2018. 4. THAT LATE SMT. JAIWANTRI DEVI IS THE GRANDMOTHER (D ADI JI) OF THE UNDERSIGNED WHO EXPIRED ON 23.09.2016. 5. THAT MY FATHER LATE SH. MAM CHAND WHO WAS THE ONLY CHILD OF SMT. JAIWANTRI DEVI HAD EXPIRED ON 10.10.2007 LEAVING BEHIND HIS WIFE S MT. BALA DEVI AND THREE SONS NAMELY SH. HUKAM CHAND (7 TH PASS), SH. RAKESH KUMAR (10 TH PASS) AND THE UNDERSIGNED SH. SATISH KUMAR (12 TH PASS). 6. THAT THE ONLY SOURCE OF INCOME OF OUR FAMILY IS A GRICULTURE. 7. THAT ON VISIT TO THE OFFICE OF COMMISSIONER OF INCO ME TAX(A), PANCHKULA IN CONNECTION WITH HEARING OF ANOTHER APPEAL (CASE NO. 246/YNR/15-16) IN CASE OF SMT. JAIWANTRI DEVI, VILLAGE KAIL, DISTT. YAMUNA NA GAR ON 28/08/2018 [APPEAL AGAINST THE ORDER OF THE INCOME TAX OFFICER, WARD-3 , YAMUNA NAGAR U/S 271(L)(C) ], IT WAS BROUGHT TO THE NOTICE OF THE UNDERSIGNED THA T THE ORDER IN THE QUANTUM APPEAL HAS ALREADY BEEN PASSED ON 10.11.2017. 8. THAT THE UNDERSIGNED SH. SATISH KUMAR, LEGAL HEIR O F THE ASSESSEE IMMEDIATELY MADE A REQUEST FOR ISSUANCE OF DUPLICATE COPY OF THE ORD ER IN THE OFFICE OF THE CIT (A), PANCHKULA. 9. THAT THE COMMISSIONER OF INCOME TAX (APPEALS) ON RE CEIPT OF LETTER ISSUED CERTIFIED COPY OF THE ORDER WHICH WAS RECEIVED ON 1 8.09.2018. 10. THAT IMMEDIATELY CORRECTIVE MEASURES WERE INITIATED AND THE APPEAL WAS FILED ON 08.11.2018. SD/- DEPONENT VERIFIED THAT THE ABOVE NOTED CONTENTS OF MY AFFIDA VIT ARE TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF AND NOTHING HAS BEEN CONCEALED THEREIN. SD/- CHANDIGARH DEPONENT DATED 16 TH JULY 2019. 12.2 ON A PERUSAL OF THE ABOVE, WE ARE OF THE VIE W THAT THE DELAY AS POINTED OUT BY THE REGISTRY STANDS FULLY ADDRESS ED. WE HAVE NOTED THAT INFACT ON THE DATE WHEN THE APPEAL FILED BY LATE SMT. JAIWANTRI DEVI CAME UP FOR HEARING BEFORE THE CIT(A ), SHE ALREADY HAD BREATHED HER LAST. IN THE CIRCUMSTANCES, THE F ACTS AS ARGUED IN REGARD TO OBTAINING A COPY OF THE ORDER BY HER SURV IVING FAMILY ITA 1387/CHD/2018 A.Y. 2007-08 PAGE 9 OF 10 MEMBERS THROUGH HER GRANDSON SHRI SATISH KUMAR, WE FIND CANNOT BE SAID TO LEADING TO A SITUATION WHICH CAN BE DESC RIBED AS A DELAY. IN THE FACTS AS ARGUED WHICH ARE NOT SHOWN TO BE IN CORRECT IN REGARD TO THE DATE ON WHICH THE ORDER WAS MADE AVAILABLE, WE FIND THAT THERE IS NO DELAY AND THE APPEAL IS FILED WITHIN TI ME. HOWEVER, WHAT IS STILL CRUCIAL AND NECESSARY TO BE ADDRESSED IS W HETHER THE SOLE SURVIVING MEMBER OF SMT. JAIWANTRI DEVI WERE ONLY T HE FAMILY MEMBERS OF HER SON SHRI MAM CHAND. NO DOUBT SHRI S ATISH KUMAR IS ONE OF THE GRANDSON OF LATE SMT. JAIWANTRI DEVI BUT THE EXERCISE OF BRINGING A LEGAL HEIR ON RECORD HAS TO BE CARRIE D OUT BY THE ASSESSING OFFICER AFTER CARRYING OUT A LOCAL ENQUIR Y. IT HAS BEEN STTED ON AN AFFIDAVIT BY SHRI SATISH KUMAR THAT ONL Y THE WIDOW OF THE SON OF LATE SMT. JAIWANTRI DEVI IS ALIVE ALONGW ITH HER THREE SONS, ONE OF WHICH IS SHRI SATISH KUMAR. ACCORDING LY IN THE PECULIAR FACTS AND CIRCUMSTANCES AS AVAILABLE, WE A RE OF THE VIEW THAT IT WOULD BE APPROPRIATE TO DIRECT THE AO TO FI RST VERIFY THE FACTS BY MAKING A LOCAL ENQUIRY SO AS TO BRING THE LEGAL HEIRS OF SMT. JAIWANTRI DEVI ON RECORD. AFTER CARRYING OUT THE SA ID EXERCISE, THE AO SHALL THEN PROCEED TO DECIDE THE ISSUES ON MERIT S TAKING NOTE OF THE FACT THAT THE AGED LADY HAS RE-INVESTED THE AMO UNTS IN THE NAMES OF HER ERSTWHILE SON, DAUGHTER-IN-LAW AND GRA NDSONS IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REA SONABLE OPPORTUNITY OF BEING HEARD. ITA 1387/CHD/2018 A.Y. 2007-08 PAGE 10 OF 10 13. ACCORDINGLY, FOR THE DETAILED REASONS HEREINAB OVE ACCEPTING THE EXPLANATION AS BONAFIDE AND TRUE, WE NOTE THAT IN F ACT THERE IS NO DELAY. 13.1 ADDRESSING THE WITHOUT PREJUDICE ALTERNATE PRA YER, WE NOTE THAT EVEN OTHERWISE THE DELAY OF 303 DAYS IF SO CONSIDER ED ALSO ON FACTS AS AVAILABLE AND DISCUSSED IN DETAIL IN THE EARLIER PA RT OF THIS ORDER DESERVES TO BE CONDONED. WHILE SO HOLDING, WE NOTE THAT NO U NDUE ADVANTAGE IS DERIVED BY THE ASSESSEE IN CASE THE DELAY IS CONDON ED AND CONVERSELY NO VESTED RIGHT OF THE REVENUE IS DISTURBED IN CASE TH E DELAY IS CONDONED AND THE ORDER IS PASSED ON MERITS. 14. ACCORDINGLY, IN VIEW OF THE ABOVE REASONING, TH E ISSUES ARE REMANDED BACK TO THE AO WITH THE ABOVE DIRECTIONS. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 15. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13.08. 2019. SD/- SD/- ( $ % & ' ( ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) )* #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER % $ '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT -3. # / / CIT4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR