SANJAY LALCHAND SIRIAH LEGAL HEIR OF SMT. SHASHIKALA LALCHAND SIRIAH,SOLAPUR V. ITO WARD 1 (1), SOLAPUR

ITA 923/PUN/2025

AI Insights

The case involves an appeal by Sanjay Lalchand Siriah, the legal heir of the deceased assessee Shashikala Lalchand Siriah, against the order of the Commissioner of Income Tax (Appeals), NFAC, which dismissed the appeal and sustained the additions made by the Assessing Officer for the Assessment Year 2012-13. The original assessee had filed a return declaring an income of Rs.5,21,400, which was later assessed at Rs.16,44,820 and included income from business/profession and long-term capital gains. The appeal to the CIT(A) was dismissed ex parte, and the order was passed in the name of the deceased, despite the legal heir's request to update the records with the death certificate and other details.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705822 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2012-2013
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKHILESH SRIVASTAVA
• Assessee Lawyers: SUHAS BORA
• Keywords: Opportunity of being heard

Judgement Text

"आयकर अपीलीय अिधकरण \"B\" \u0001यायपीठ पुणे म\b । IN THE INCOME TAX APPELLATE TRIBUNAL \"B\" BENCH, PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.923/PUN/2025 िनधा\u0005रण वष\u0005 / Assessment Year: 2012-13 Sanjay Lalchand Siriah L/H of Shashikala Lalchand Siriah, Block No.10, Railway Lines, Lonawat Block, Solapur – 413 001 Maharashtra PAN : CNPBS9705G Vs Income Tax Officer, Ward-1(1), Solapur Appellant Respondent Assessee by Shri Suhas Bora, Ms.Saukhya Lakade and Ms. Riya Oswal Department by Shri Akhilesh Srivastava Date of hearing 30.06.2025 Date of Pronouncement 30.06.2025 आदेश / ORDER PER R.K. PANDA, VICE PRESIDENT : This appeal filed by the assessee is directed against the order dated 27.03.2025 of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [“CIT(A)”] relating to Assessment Year 2012-13. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the ex parte order of the ld.CIT(A)/NFAC in dismissing the appeal filed by the assessee and thereby sustaining the additions made by Assessing Officer. 3. Facts of the case, in brief, are that the assessee is an individual and filed her return of income on 07.12.2012 declaring total income at Rs.5,21,400/-. The Assessing Officer completed the assessment u/s.143(3) ITA No.923/PUN/2025 Sanjay Lalchand Siriah 2 r.w.s.147 of the Income-tax Act, 1961 on 10.02.2016 determining the total income of the assessee at Rs.16,44,820/- as Income from business/profession and long term capital gain at Rs.87,21,700/-. In appeal, ld.CIT(A)/NFAC dismissed the appeal filed by the assessee. 4. Ld. Counsel for the assessee at the outset submitted that the appeal order has been passed in the name of the assessee who has expired at that time. Although this fact was brought to the notice of ld.CIT(A)/NFAC by filing the complete details stating the death of the assessee with a request to bring the legal heir on record, however, he has not done so. He accordingly submitted that the matter may be restored to the file of ld.CIT(A)/NFAC with a direction to pass the order afresh in the name of the legal heir of the assessee. 5. Ld. Departmental Representative on the other hand has no objection for the same. 6. We have heard the rival contentions made by both the sides and perused the record. It is an admitted fact that the assessee before the ld.CIT(A)/NFAC has filed the Death Certificate of the assessee with a request to bring the legal heir on record. Infact, Sanjay Lalchand Siriah who is the legal heir of Smt. Shashikala Lalchand Siriah has signed the Grounds of appeal and Statement of facts and also Form No.35. However, it is seen that ld.CIT(A)/NFAC has passed the order in the name of the dead assessee, i.e. Smt. Shashikala Lalchand Siriah on 27.03.2025 although the said assessee has already expired on 21.09.2019. Under these facts and circumstances and without going into the merits of the case, we deem it proper to restore the matter to the file of ld.CIT(A)/NFAC with a direction to pass the order afresh in the name of the legal heir of the assessee. He shall decide the issues on merit after giving due opportunity of being heard to the assessee. We hold and direct accordingly. The grounds raised by the assessee in the appeal are accordingly allowed for statistical purposes. ITA No.923/PUN/2025 Sanjay Lalchand Siriah 3 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 30th June, 2025. Sd/- Sd/- (ASTHA CHANDRA) (R.K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे/Pune; \u0005दनांक /Dated : 30th June, 2025 आदेश क ितिलिप अ\u0010ेिषत/Copy of the Order forwarded to: 1. अपीलाथ\u000f /Appellant 2. \u0010\u0011यथ\u000f /Respondent 3. The CIT (Exemption), Pune. 4. िवभागीय \u0010ितिनिध, आयकर अपीलीय अिधकरण, “B” ब\u0015च, पुणे/DR, ITAT, “B” Bench, Pune. 5. गाड\u0005 फाइल/Guard File आदेशानुसार/BY ORDER //True Copy// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune "