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Beer Singh, B-10, 214A, Udai Giri-II, Sector-34, Noida. Vs. Income-tax Officer, Ward 1(2), Noida.
February, 07th 2020
                        DELHI BENCH `SMC', NEW DLEHI


                             ITA No.7066/Del/2017
                            Assessment Year: 2013-14

Beer Singh, B-10, 214A,                  vs.    Income-tax Officer,
Udai Giri-II, Sector-34, Noida.                 Ward 1(2), Noida.
(Appellant)                                      (Respondent)

                     Appellant by :      Sh. K.R. Manjani, Advocate
                     Respondent by:      Ms. Rinku Singh, Sr. DR.

                     Date of hearing                   :     04.02.2020
                     Date of Pronouncement             :     06.02.2020


       The present appeal has been filed by the assessee, wherein correctness
of the order dated 30.06.2017 of CIT(A)-1, Noida, pertaining to 2013-14
assessment year is assailed on various grounds. However, it is pertinent to note
that the impugned order is ex parte order, wherein the penalty imposed u/s.
271(1)(c) was upheld for want of prosecution.

2.     Mr. K.R. Manjani, Advocate, appearing on behalf of the assessee
submitted that the assessee, in fact, expired on 20.09.2019 and accordingly, it
was submitted that legal heirs were to be brought on record. Copy of the death
certificate was filed. The ld. Sr. DR was heard. Considering the fact that the
order passed is exparte and the assessee remained unrepresented and also in
view of the fact that the assessee had expired on 20.09.2019 and it is for the
Assessing Officer to bring the legal heirs on record. In the circumstances, after

hearing the parties, it is deemed appropriate to remand the issue back to the file
of the CIT(A) The counsel appearing on behalf of the assessee, in the
circumstances, is directed to place before the ld. CIT(A) the names and
particulars of the surviving family members of the erstwhile assessee who are to
be brought on record as legal heirs of assessee. The enquiry to bring legal heirs
on record is to be carried out by the Assessing Officer on the direction of the ld.
CIT(A). Since the order is also an ex parte order, it is set aside with the above
directions in the interest of justice. The ld. CIT(A) shall bring legal heirs on record
and thereafter to decide the appeal on merits after giving proper opportunity of
being heard.

3.     In the result, the appeal is allowed for statistical purposes.

       Order was pronounced in the open court.
                                                         (DIVA SINGH)
                                                      JUDICIAL MEMBER

Dated: 06/02/2020
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