Late Radha Balasubramanyam Salla L/r by Balasubramanyam S.M., Hyderabad V. Income Tax Officer, Ward-6(3), Hyderabad

ITA 762/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6380 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 25-03-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 14-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B SHANTI KUMAR SRI Y V S T SAI
• Section: 263; 63

Judgement Text

ITA NO 762 OF 2019 RADHA BALASUBRAMANYAM SALLA PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.762/HYD/2019 ASSESSMENT YEAR: 2013-14 LATE SMT. RADHA BALA SUBRAMANYAM SALLA L/R BY BALASUBRAMANYAM S.M. HYDERABAD PAN: ABDPS7100B VS. INCOME TAX OFFICER WARD 6(3) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI B. SHANTI KUMAR REVENUE BY : SRI Y.V.S.T. SAI, CIT(DR) DATE OF HEARING: 25/03/2021 DATE OF PRONOUNCEMENT: 19/04/2021 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y 2013-14 AGAIN ST THE ORDER OF THE PR. CIT-6, HYDERABAD, DATED 22.3. 2019 U/S 263 OF THE I.T. ACT. 2. AT THE OUTSET IT IS SUBMITTED THAT THE LEGAL HEI R OF THE ASSESSEE HAS BEEN BROUGHT ON RECORD SINCE THE ASSES SEE HAS DIED ON 5.10.2018 WHEREAS THE CIT HAS PASSED ORDER U/S 2 63 ON 22.3.2019. IT IS SUBMITTED THAT WHEN THE 263 PROCEE DINGS WERE INITIATED ON 29.8.2018, THE ASSESSEE WAS ALIVE BUT SUBSEQUENTLY, HE HAD PASSED AWAY ON 5.10.2018 AND BEING OBLIVIOUS OF THIS FACT, THE CIT PASSED ORDER U/S 263 OF THE ACT. THE LEARNE D COUNSEL FOR THE ASSESSEE PRAYED FOR A REMAND OF THE ISSUE TO TH E FILE OF THE CIT ITA NO 762 OF 2019 RADHA BALASUBRAMANYAM SALLA PAGE 2 OF 2 SO THAT THE LEGAL HEIR CAN REPRESENT THE MATTER AND EXPLAIN THE CASE TO THE CIT. THESE FACTS ARE NOT DISPUTED BY TH E LEARNED DR AND THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASI DE THE ISSUE TO THE FILE OF THE CIT WITH A DIRECTION TO RE-ISSUE NO TICE TO THE LEGAL HEIR AND AFTER GIVING THE LEGAL HEIR A FAIR OPPORTU NITY OF HEARING, TO DECIDE THE ISSUE IN ACCORDANCE WITH LAW. IN VIEW OF THE SAME, ASSESSEES APPEAL IS TREATED AS ALLOWED FOR STATIST ICAL PURPOSES. 3. IN THE RESULT, ASSESSEES APPEAL IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH APRIL, 2021. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 19 TH APRIL, 2021. VINODAN/SPS COPY TO: S.NO ADDRESSES 1 LATE SMT. RADHA BALA SUBRAMANYAM SALLA L/R BY BALASUBRAMANYAM S.M. 7-1-28/1/A/7 PARK AVENUE, AMEERPET,HYDERABAD 2 INCOME TAX OFFICER WARD 6(3) HYDERABAD 3 CIT (A) - 6A, IT TOWERS, AC GUARDS, HYDERABAD 500004 4 PR. CIT - 6, HYDERABAD 5 DR, ITAT HYDERABAD BENCHES 6 GUARD FILE BY ORDER