Income Tax Appellate Tribunal - Hyderabad
Late Radha Balasubramanyam Salla L/R By ... vs Income Tax Officer, Ward-6(3), ... on 19 April, 2021
ITA No 762 of 2019 Radha Balasubramanyam Salla
IN THE INCOME TAX APPELLATE TRIBUNAL
Hyderabad ' B ' Bench, Hyderabad
(Through Video Conferencing)
Before Smt. P. Madhavi Devi, Judicial Member
AND
Shri A. Mohan Alankamony, Accountant Member
ITA No.762/Hyd/2019
Assessment Year: 2013-14
Late Smt. Radha Bala Vs. Income Tax Officer
Subramanyam Salla L/R Ward 6(3)
by Balasubramanyam S.M. Hyderabad
Hyderabad
PAN: ABDPS7100B
(Appellant) (Respondent)
Assessee by: Sri B. Shanti Kumar
Revenue by: Sri Y.V.S.T. Sai, CIT(DR)
Date of hearing: 25/03/2021
Date of pronouncement: 19/04/2021
ORDER
Per Smt. P. Madhavi Devi, J.M.
This is assessee's appeal for the A.Y 2013-14 against the order of the Pr. CIT-6, Hyderabad, dated 22.3.2019 u/s 263 of the I.T. Act.
2. At the outset it is submitted that the legal heir of the assessee has been brought on record since the assessee has died on 5.10.2018 whereas the CIT has passed order u/s 263 on 22.3.2019. It is submitted that when the 263 proceedings were initiated on 29.8.2018, the assessee was alive but subsequently, he had passed away on 5.10.2018 and being oblivious of this fact, the CIT passed order u/s 263 of the Act. The learned Counsel for the assessee prayed for a remand of the issue to the file of the CIT Page 1 of 2 ITA No 762 of 2019 Radha Balasubramanyam Salla so that the legal heir can represent the matter and explain the case to the CIT. These facts are not disputed by the learned DR and therefore, we deem it fit and proper to set aside the issue to the file of the CIT with a direction to re-issue notice to the legal heir and after giving the legal heir a fair opportunity of hearing, to decide the issue in accordance with law. In view of the same, assessee's appeal is treated as allowed for statistical purposes.
3. In the result, assessee's appeal is treated as allowed for statistical purposes.
Order pronounced in the Open Court on 19th April, 2021.
Sd/- Sd/-
(A. MOHAN ALANKAMONY) (P. MADHAVI DEVI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Hyderabad, dated 19th April, 2021.
Vinodan/sps
Copy to:
S.No Addresses
1 Late Smt. Radha Bala Subramanyam Salla L/R by
Balasubramanyam S.M. 7-1-28/1/A/7 Park Avenue, Ameerpet,Hyderabad 2 Income Tax Officer Ward 6(3) Hyderabad 3 CIT (A)-6A, IT Towers, AC Guards, Hyderabad 500004 4 Pr. CIT -6, Hyderabad 5 DR, ITAT Hyderabad Benches 6 Guard File By Order Page 2 of 2