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Judgment
ORDER
PER NAVEEN CHANDRA, ACCOUNTANT MEMBER :
This captioned appeal has been filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals)-NFAC, Delhi [‘CIT(A)’ in short] dated 16.12.2025 arising from the assessment order dated 25.11.2019 passed by the Income Tax Officer, Ward-2(2)(4), Ghaziabad under Section 147 r.w.s 144 of the Income-tax Act, 1961 (Hereinafter referred to as “Act”) concerning Assessment Year (A.Y.) 2012-13.
The grounds raised by the assessee are as under :
1.“That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in framing the impugned reassessment order u/s 147/144 and that too without assuming jurisdiction as per law and without complying with the mandatory conditions u/s 147 to 151 as envisaged under the Income Tax Act, 1961.
2.That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in dismissing the appeal when the appeal was filed by obtaining certified copies from Jurisdictional Assessing Officer that too by recording incorrect facts and findings and without observing the principles of natural justice.
3.That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in dismissing the appeal without considering the submissions made with regard to delay in filing the appeal during the appellate proceedings vide reply dated 17.02.2025 that too by recording incorrect facts and findings and without observing the principles of natural justice.
4.That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the addition of Rs. 67,54,720/- without considering the submissions made during the appellate proceedings that too by recording incorrect facts and findings and without observing the principles of natural justice.
5.That the appellant craves the leave to add, modify, amend OR 5 DLEETE any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.”
Brief facts of the case are that assessee is an individual and had sold immovable property for a consideration of Rs.67,54,720/-. During the year under consideration, the assessee had not filed any return of income therefore, case was reopened u/s 147 of the Act and the assessment order was passed u/s 147 r.w.s 144 of the Act on 25.11.2019 assessing the total income at Rs.67,54,720/-. Aggrieved by the assessment order, assessee filed the appeal before the CIT(A). CIT(A) dismissed the assessee’s appeal as there were delay of 1218 days by the assessee in filing the appeal. Aggrieved by the order of CIT(A), assessee is now in appeal before the Tribunal.
At the outset, learned Counsel of the assessee stated that the assessee expired on 18.06.2024 and the AO as well as the CIT(A) has passed and ex parte order in the case and the learned AR submitted that the case may be remanded back to the AO.
Per contra, learned DR did not raise an objection.
We have heard the rival submissions and perused the material available on record. We find that the AO as well as CIT(A) has passed an ex parte order probably on account of non-representation from the side of the assessee. In such facts and circumstances, we are of the considered view, in the interest of natural justice, that the issue be set aside to the file of the AO for a fresh adjudication. The AO is directed to substitute the legal representative and determine their status as per section 159(1) of the Act read with section 2(11) of the Code of Civil Procedure (CPC). The AO is further directed to provide adequate opportunities to the assessee’s legal representative and the legal representatives of the assessee is directed to avail the opportunities and submit requisite documents as and when required by the AO.
In the result, appeal of the assessee is allowed for statistical purposes.