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Case Law Details

Case Name : Late Smt. Shureshtha Bagga Vs. Income Tax Officer (ITAT Delhi)
Appeal Number : ITA No. 5292/Del./2017
Date of Judgement/Order : 22/02/2018
Related Assessment Year : 2009-10
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Late Smt. Shureshtha Bagga Vs. ITO (ITAT Delhi)

A perusal of para 3.6 of the assessment order shows that the assessee had expired on 25.10.2011 and the Assessing Officer concluded the proceedings taking the legal heirs of the assessee on record. The legal heir aggrieved by the order filed an appeal before the CIT (Appeals). In the proceedings before the First Appellate Authority the appeal was dismissed on the ground that the appeal filed manually had to be filed electronically which despite opportunity was held to have not been complied with or explained.

Held by ITAT

The CIT(A) is directed to first address the claim of the assessee namely that the online platform itself was not permitting the assessee to register as a legal heir in order to e-file the appeal, thus the assessee cannot be penalized for non compliances which are a result of limitations of the platform provided. No doubt the procedures are necessarily required to be adhered to however where the platform itself does not facilitate entry to a legal heir the dismissal of its appeal manually filed cannot be said to be in accordance with law. The impugned order accordingly in view of the above reasons is set aside back to the file of the CIT(A) with a direction to address the issues and pass a speaking order in accordance with law after giving the assessee the reasonable opportunity of being heard. Said order was pronounced in the Open Court at the time of hearing itself.

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  1. Atul Maheshwari says:

    Assessee A expired in 2012
    Notice issued u/ s 148 for a y 2011-12
    Not attended
    AO was informed in writing that A had expired and copy of death certificate was provided
    AO passed an order in the name of A making an addition of 3 lacs and raised a demand and initiated 271(1)(c) penalty
    Son of A filed an application for rectification of order u/s 143 and dropping of penalty u/s 2771(1)(c)
    AO has rejected the rectification application for revising the order u/s 143 but dropped penalty proceedings initiated
    How to proceed further for cancellation of demand in the name of the deceased
    Cannot file online appeal as system does not permit to create a legal heir account . They have infact suggested to create a pan in the name of estate of deceased. This pan is to be applied manually and would take a lot of time and dead line for filing appeal is approaching in 4 days
    Even if we file appeal after obtaining new pan and seeking Condonation of delay how will the demand in another pan will be settled

    Please guide asap

  2. MONIKA JAIN says:

    Dear Sir,
    I have a party X who is individual and he is deceased. Part Y is the legal heir of party X. now party Y is also deceased. now I have received a notice for e filing of an appeal for party X. now you help me that how can we file Electronic appeal of party X.

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