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Tribunal Overturns CIT(A) Order Made Against Deceased, Demands Fresh Hearing and Fair Consideration for Assessee. The Tribunal set aside the order of the CIT(A) for the Assessment Year 2010-11, which was passed against a deceased person without considering the merits ...
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Tribunal Overturns CIT(A) Order Made Against Deceased, Demands Fresh Hearing and Fair Consideration for Assessee.
The Tribunal set aside the order of the CIT(A) for the Assessment Year 2010-11, which was passed against a deceased person without considering the merits and without providing the assessee an opportunity to be heard. The Tribunal found the CIT(A)'s decision unjustifiable and remitted the case back to the CIT(A) for fresh consideration. The CIT(A) is directed to reconsider the issues, ensuring the assessee is given a proper opportunity to be heard, and to pass a new order in accordance with the law. The appeal was allowed for statistical purposes.
Issues involved: Appeal against order of CIT(A) for A.Y.2010-11 - Rejection of appeal without considering merit - Order passed against deceased person - Validity of notice u/s 147/148 - Addition of non genuine purchase - Opportunity of being heard to the assessee - Setting aside CIT(A) finding - Remitting the issue to CIT(A) for fresh consideration.
Analysis: The appellant filed an appeal against the order dated 12.02.2019 passed by the Commissioner of Income Tax (Appeals) relevant to the Assessment Year 2010-11. The appellant raised multiple grounds challenging the decision of the CIT(A). The first ground contended that the CIT(A) erred in rejecting the appeal without considering the merit of the case. The second ground argued that the order passed against the deceased person is null and void ab-initio. The third ground questioned the validity of the notice u/s 147/148 issued by the Assessing Officer. The fourth ground objected to the addition of Rs.1,12,06,190/- as non-genuine purchase. Additionally, the appellant sought permission to raise additional or alternative grounds at the time of hearing and prayed for justice and relief.
During the hearing, the Ld. Representative of the Department presented arguments, while the assessee did not argue on merits but raised the issue that the CIT(A) decided the matter in absence of the assessee without providing an opportunity to be heard, which is against the law. The Tribunal observed that a proper opportunity must be given to the assessee before deciding the matter. Citing relevant case laws, the Tribunal concluded that the order of the CIT(A) was not justifiable and set aside the finding on all issues. The matter was remitted back to the CIT(A) with directions to consider the issue afresh, pass an order on merits after giving a proper opportunity of being heard to the assessee in accordance with the law.
In the final decision, the Tribunal allowed the appeal filed by the assessee for statistical purposes. The order was pronounced in the open court on 12/11/2020.
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