9911796707
TMI Blog2024 (3) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... natural justice, we are inclined to remit the matter back to the file of the Ld.CIT(A) and direct the Ld.CIT(A) to afford the assessee, another opportunity of being heard before the Ld.CIT(A) and to pass order on merits. The assessee is also directed to adhere to the notices issued by the Ld.CIT(A) and furnish relevant material evidences to substantiate her case. Accordingly, the grounds filed by the assessee are allowed for statistical purpose. - Shri Duvvuru Rl Reddy, Hon ble Judicial Member And Shri S Balakrishnan, Hon ble Accountant Member For the Appellant : Shri C. Subrahmanyam, AR For the Respondent : Dr.Aparna Villuri, DR ORDER PER SHRI DUVVURU RL REDDY, JUDICIAL MEMBER : CONDONATION OF DELAY : This appeal is filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the assessee before us. In the instant case, the order of the Ld.CIT(A) was served on the assessee on 28.06.,2023 and the appeal ought to have been filed before the Tribunal by the assessee on or before 26.08.2023. We find that there is a reasonable cause for the assessee to file the appeal belatedly with the delay of 51 days. We, therefore, condone the delay and admit the appeal for hearing in the interest of justice. 3. Brief facts of the case are that the assessee s husband, Shri Earnest Christopher Vardhanapu stated to have worked as pastor with Andhra Evangelical Luthern Church, Guntur was in receipt of 300 sq.yds of land, valued at Rs. 75,00,000/- as gift on 28.05.2013 without any consideration on his retirement, as a token ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ources u/s 56(2)(vii) of the Act and arrived at a total taxable income of Rs. 77,50,480/-. 4. Aggrieved by the order of the AO, the assessee s husband preferred an appeal before the CIT(A) and notices were issued and served on him, but he neither filed written submission filed in support of grounds of appeal nor sought adjournment. During the appeal proceedings before the Ld.CIT(A), the assessee s husband expired on 11.10.2019 and consequently notices were issued and served on her through email, being wife and legal heir, but no response was received from the assessee. Hence, the Ld.CIT(A) dismissed the appeal of the assessee ex-parte. 5. Aggrieved by the order of the Ld.CIT(A), the assessee preferred an appeal before the Tribunal and filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of haring of subject appeal, the appellant prays that the orders of the Learned CIT(Appeals) u/s 250 of the Act are to be set aside. 6. The only contention of the assessee is that that the assessee is not given sufficient opportunity and the Ld.CIT(A) is not justified in upholding the order passed by the AO and disposing off the appeal ex-parte as the AO applied the section 56(2)(vii) of the Act without appreciating the facts of the case. Relying on the ratio laid down by the Hon ble Bombay High Court in [2016] 69 taxmann.com 407 (Bombay) which was followed by the jurisdictional Tribunal in ITA 172/V/2019, the Ld.AR argued that the dismissal of appeal by the Ld.CIT(A) in-limine is against the provisions of section 250(6) of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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