2024 (1) TMI 211

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....tion 250 of the Income Tax Act, 1961 ("the Act") by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Center, Delhi, ["learned CIT(A)"], for the assessment year 2010-11. 2. When this appeal was called for hearing neither anyone appeared on behalf of the assessee nor was any application seeking adjournment filed despite service of notice. Therefore, in view of the above, we proceed to dispose off the present appeal ex-parte, qua the assessee after hearing the learned Departmental Representative ("learned DR") and on the basis of material available on record. 3. In the appeal, the assessee has raised the following grounds:- "1.(a) That the Ld. CIT(A) has grossly erred in passing the order against the de....

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...., as such, the CIT (A) has erred in passing the exparte order. 3. That the Ld. CIT (A) has erred in passing ex-parte order as no notice of hearing was received by the assessee as legal heir being the lady not conversant with the portal system of communicating the date and neither the Advocate intimated her and, as such, the passing of ex- parte order is against the facts and circumstances of the case. 4. That even the Ld. Assessing Officer had passed the original order on 24.02.2016 against the dead person as the assessee had died on 06.08.2015 and, as such, the whole proceedings starting from Assessment order to the order passed by the CIT(A) against the dead person is void abinitio. 5. That the Ld. CIT(A) has fa....

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....ently, upon receipt of the information from the DGIT(Investigation) Wing, Mumbai about having received vital information initially from the Sales Tax Department of Maharashtra that some dealers are indulged in the practice of providing accommodation entries in the form of bogus sales/purchase bills without supplying any goods and the assessee is one of the beneficiary of such bogus transaction, proceedings under section 147 of the Act were initiated and notice dated 15/09/2014 under section 148 of the Act was issued to the assessee. Thereafter, notice under section 142(1) of the Act was issued to the assessee on 24/06/2015 calling for various details. Further, notice under section 142(1) was also issued on 04/09/2015, 02/11/2015, 24/11/2015....

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.... income tax department. After all, there may be cases where the legal representatives are estranged from the deceased assessee or the deceased assessee may have bequeathed his entire wealth to a charity. Consequently, whether PAN record was updated or not or whether the Department was made aware by the legal representatives or not is irrelevant. In Alamelu Veerappan (supra) it has been held "nothing has been placed before this Court by the Revenue to show that there is a statutory obligation on the part of the legal representatives of the deceased assessee to immediately intimate the death of the assessee or take steps to cancel the PAN registration." (emphasis supplied by us) 7. Undoubtedly as per section 159 of the Act, where ....