Late Shri Badri Lal Agarwal Vs ITO (ITAT Jaipur)
ITAT Jaipur remanded the matter back to the file of AO since ex-parte order was passed due to non-appearance/ non-furnishing of response since assessee died during pendency of the proceedings.
Facts- Smt. Geeta Devi is widow of Shri Badri Lal Agarwal. As per assessment order dated 22.12.2017 framed by AO, u/s. 144 read with section 147 of Income Tax Act, 1961, as regards assessment year 2010-11, her husband was the assessee.
Aggrieved by the assessment, on 24.1.2018, the assessee himself presented appeal before CIT(A). For the first time, it was submitted before Learned CIT(A) that Shri Badri Lal Agarwal had left this world on 25.3.2021 i.e. during pendency of the appeal.
CIT(A) then dismissed the appeal only for statistical purposes. Being aggrieved, the present appeal is filed.
Conclusion- Held that on going through the assessment order, we find that it was passed ex parte. No doubt, Assessing Officer had provided opportunity to the assessee to appear and furnish his response, but the assessee opted not to participate in the assessment proceedings, and ultimately, the Assessing Officer had no option to proceed further and frame assessment. But, having regard to the reasons which have led to framing of the assessment order, we deem it to be a fit case to remand the matter to the Assessing Officer, and not to the CIT(A), NFAC, so that all the facts sought to be put forth on behalf of the assessee and relevant for the purpose of framing of assessment order are duly verified, after providing reasonable opportunity to the appellant of being heard.
