BEER SINGH, NOIDA V. ITO, WARD- 1(2), NOIDA

ITA 7066/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6707 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 24-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K R MANJANI
• Keywords: Opportunity of being heard; Set aside
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DLEHI BEFORE : SMT. DIVA SINGH, JUDICIAL MEMBER ITA NO.7066/DEL/2017 ASSESSMENT YEAR: 2013-14 BEER SINGH, B-10, 214A, VS. INCOME-TAX OFFICER, UDAI GIRI-II, SECTOR-34, NOIDA. WARD 1(2), NOIDA. PAN : BTHPS4801G (APPELLANT) (RESPONDENT) APPELLANT BY : SH. K.R. MANJANI, ADVOCATE RESPONDENT BY: MS. RINKU SINGH, SR. DR. DATE OF HEARING : 04.02.2020 DATE OF PRONOUNCEMENT : 06.02.2020 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE, WHEREIN CORRECTNESS OF THE ORDER DATED 30.06.2017 OF CIT(A)-1, NOIDA, P ERTAINING TO 2013-14 ASSESSMENT YEAR IS ASSAILED ON VARIOUS GROUNDS. HOW EVER, IT IS PERTINENT TO NOTE THAT THE IMPUGNED ORDER IS EX PARTE ORDER, WHEREIN THE PENALTY IMPOSED U/S. 271(1)(C) WAS UPHELD FOR WANT OF PROSECUTION. 2. MR. K.R. MANJANI, ADVOCATE, APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE, IN FACT, EXPIRED ON 20 .09.2019 AND ACCORDINGLY, IT WAS SUBMITTED THAT LEGAL HEIRS WERE TO BE BROUGHT O N RECORD. COPY OF THE DEATH CERTIFICATE WAS FILED. THE LD. SR. DR WAS HEARD. CO NSIDERING THE FACT THAT THE ORDER PASSED IS EXPARTE AND THE ASSESSEE REMAINED U NREPRESENTED AND ALSO IN VIEW OF THE FACT THAT THE ASSESSEE HAD EXPIRED ON 2 0.09.2019 AND IT IS FOR THE ASSESSING OFFICER TO BRING THE LEGAL HEIRS ON RECOR D. IN THE CIRCUMSTANCES, AFTER 2 HEARING THE PARTIES, IT IS DEEMED APPROPRIATE TO RE MAND THE ISSUE BACK TO THE FILE OF THE CIT(A) THE COUNSEL APPEARING ON BEHALF OF TH E ASSESSEE, IN THE CIRCUMSTANCES, IS DIRECTED TO PLACE BEFORE THE LD. CIT(A) THE NAMES AND PARTICULARS OF THE SURVIVING FAMILY MEMBERS OF THE ERSTWHILE ASSESSEE WHO ARE TO BE BROUGHT ON RECORD AS LEGAL HEIRS OF ASSESSEE. TH E ENQUIRY TO BRING LEGAL HEIRS ON RECORD IS TO BE CARRIED OUT BY THE ASSESSING OFF ICER ON THE DIRECTION OF THE LD. CIT(A). SINCE THE ORDER IS ALSO AN EX PARTE ORDER, IT IS SET ASIDE WITH THE ABOVE DIRECTIONS IN THE INTEREST OF JUSTICE. THE LD. CIT( A) SHALL BRING LEGAL HEIRS ON RECORD AND THEREAFTER TO DECIDE THE APPEAL ON MERITS AFTER GIVING PROPER OPPORTUNITY OF BEING HEARD. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT. SD/- (DIVA SINGH) JUDICIAL MEMBER DATED: 06/02/2020 AKS