Ravi Soni (Since Deceased) Legal Heir Smt.Babita Soni. , Kolkata V. I.T.O, Ward-29(1),Kolkata. , Kolkata

ITA 703/KOL/2023

AI Insights

The case involves an appeal by the legal heir of the deceased assessee, Ravi Soni, against an ex parte order of the CIT(A) dated 15.05.2023, concerning the assessment year 2016-17. The appeal was initially filed by Ravi Soni before his death on 24.12.2019, and remained unrepresented due to his passing. After receiving the CIT(A)'s order, his legal heir, Smt. Babita Soni, filed the appeal with the Income Tax Appellate Tribunal. The Tribunal noted the absence of representation for the deceased assessee during the CIT(A)'s proceedings and allowed the legal heir to contest the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128123 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 27-08-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 12-07-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘एसएमसी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी ͬगरȣश अĒवाल, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.703/Kol/2023 Assessment Year: 2016-17 Ravi Soni (since deceased) Legal Heir Smt. Babita Soni....................Appellant 77-A, Christopher Road, Kolkata. [PAN: AJMPS1326A] vs. ITO, Ward-29(1), Kolkata................................................................... Respondent Appearances by: Shri Manish Tiwari, AR, appeared on behalf of the appellant. Smt. Monalisha Pal Mukherjee, JCIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : August 28, 2023 Date of pronouncing the order : August 28, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the legal heir of the deceased assessee, Ravi Soni, against the order dated 15.05.2023 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. Counsel for the assessee has invited our attention to the impugned order of the CIT(A) to submit that the same is an ex parte order. The ld. Counsel has further produced a copy of the death certificate of the deceased assessee Ravi Soni, wherein, the date of death has been mentioned as 24.12.2019. The ld. Counsel has invited our attention to the title of the impugned order of the CIT(A) to submit that the appeal was instituted on 25.01.2019 by the deceased I.T.A. No.703/Kol/2023 Assessment Year: 2016-17 Ravi Soni (since deceased) Legal Heir Smt. Babita Soni 2 assessee Ravi Soni against the assessment order dated 21.12.2018. That during the pendency of the appeal, the deceased passed away on 24.12.2019, therefore, the case remained unrepresented before the CIT(A). That after the receipt of the copy of the order of the CIT(A), the legal heir has preferred the appeal before this Tribunal. The ld. Counsel for the assessee has further submitted that the legal heir of the deceased assessee may be allowed to present and contest the case before the CIT(A). 3. The ld. DR has not objected to the same. 4. In view of the above, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say that the ld. CIT(A) will give proper and adequate opportunity to the appellant to present the case. The ld. CIT(A) will issue notice of date of hearing both by physical mode and electronic mode. 5. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 28 th August, 2023. Sd/- Sd/- [ͬगरȣश अĒवाल /Girish Agrawal] [संजय गग[ /Sanjay Garg] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 28.08.2023. RS Copy of the order forwarded to: 1. Ravi Soni (since deceased) Legal Heir Smt. Babita Soni 2. ITO, Ward-29(1), Kolkata 3.CIT(A)- 4. CIT- , 5. CIT(DR), I.T.A. No.703/Kol/2023 Assessment Year: 2016-17 Ravi Soni (since deceased) Legal Heir Smt. Babita Soni 3 //True copy// By order Assistant Registrar, Kolkata Benches