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

ITA 1685/DEL/2025

AI Insights

This case involves an appeal by the legal heir of Late Smt. Sarwari Begum against the order of the Ld. CIT(Appeals)-NFAC, Delhi, which sustained a penalty levied under section 271D of the Income Tax Act for the assessment year 2017-18. The primary contention was the ex parte nature of the CIT(Appeals) decision, which was challenged on the grounds that the assessee was not given adequate opportunity to be heard, particularly due to health issues leading to the assessee's death. The Income Tax Appellate Tribunal (ITAT) found merit in the appeal and decided to restore the case to the CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772712 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: ABHISHEK MATHUR
• Keywords: Opportunity of being heard

Judgement Text

"ITA No.1685/Del/2025 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1685/Del/2025 िनधा रणवष /Assessment Year:2017-18 LATE SMT. SARWARI BEGUM C/o Mr. Mohd Jahangeer – Legal Heir of Late Smt. Sarvari Begum, H.No. 2473, Gali Kuan Wali Chitli Qabar, Jama Masjid, Delhi GPO, North Delhi. PAN No.EUKPB9839Q बनाम Vs. Jt. Commissioner of Income Tax, Range-48, New Delhi. अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent Assessee by Shri Abhishek Mathur, Advocate Revenue by Shri Manish Gupta, Sr. DR सुनवाईक\bतारीख/ Date of hearing: 26.08.2025 उ\u000eोषणाक\bतारीख/Pronouncement on 29.08.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the Assessee against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 27.02.2025 for the AY 2017-18 in sustaining the penalty levied u/s 271D of the Act. 2. 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 Printed from counselvise.com ITA No.1685/Del/2025 2 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. 3. Ld. DR has no serious objection. 4. 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. Printed from counselvise.com ITA No.1685/Del/2025 3 5. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 29.08.2025 Sd/- Sd/- (M BALAGANESH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29.08.2025 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "