Late Bhagh Singh Through His Legal Heir, Shri Karamjeet Yadav vs AO, NFAC, Delhi

PER MAHAVIR SINGH, VP:

This appeal by the assessee is emanating from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi dated 27.12.2024 relevant to assessment year 2018-19.

None appeared on behalf of the assessee, despite issue of notice for hearing. Therefore, we are proceeding exparte qua the assessee, after hearing the Ld. DR and perusing the records.

At the outset, it is noted that there is delay of 38 days in filing the appeal before the Tribunal. For this, the legal heir of the assessee has filed the petition for condonation of delay. After perusing the same, we find that reasonable cause has been attributed to the assessee for filing the belated appeal, hence, we condone the delay dispute.

We have heard the Ld. DR and perused the records. Upon careful consideration, we find that the assessee Late Shri Bhagh Singh was expired on 28.5.2023 and Ld. CIT(A) has passed the order on 27.12.2024 in the name of the deceased person, without brining the legal heir on record, which is not sustainable in the eyes of law. Hence, in the interest of justice, we remit back the issues in dispute to the file of the Ld. CIT(A) with the directions to bring the legal heir on record and pass the speaking order on the issues of dispute afresh, in accordance with law, after giving adequate opportunity of being heard to the assessee’s legal heir. The Legal Heir of the Assessee is also directed to fully cooperate with the Ld. CIT(A) during the proceedings in order to canvass his case.

5 . In the result, the Assessee’s appeal is allowed for statistical purposes