Sh. Manoj Aggarwal vs Income Tax Officer

PER SATBEER SINGH GODARA, JM

This assessee/appellant’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1058364824(1), dated 13.11.2023 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Case called twice. None appears at the assessee/appellant’s behest. He is accordingly proceeded ex-parte.

2 For the reasons stated in the assessee’s condonation averments, delay of 642 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

It transpires during the course of hearing that the appellant herein Smt. Meenu Aggarwal claims herself to be the legal representative of the deceased assessee Sh. Manoj Aggarwal who is stated to have left for his heavenly abode on 18.10.2020.

That being the case, learned CIT(A)/NFAC has passed the impugned lower appellate order ex-parte since no legal representative in tune with section 2(29) of the Income Tax Act, 1961 r.w.s. Section 2(11) of the Civil Procedure Code, 1908 could be impleaded therein. We thus deem it appropriate to restore the appellant’s instant appeal back to the learned CIT(A)/NFAC for his afresh appropriate adjudication as per law wherein he shall first ascertain the maintainability thereof strictly in tune with the foregoing statutory provisions defining a legal representative; preferably within three effective opportunities of hearing. All other remaining legal and factual issues are kept open at this stage.

This appellant’s appeal is allowed for statistical purposes.