9911796707
TMI Blog2024 (9) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.01.2013, the status of the HUF did not get disintegrated and it was the responsibility of the surviving coparcener to file the returns HELD THAT:- The petitioner can be given one opportunity as there are several factors which have contributed to the passing of the impugned order partly, on account of the death of the Karta on 15.01.2013 and thereafter due to out break of Covid 19 pandemic. Therefore to balance the interest of the parties, Court is inclined to come to the rescue of the petitioner by quashing the impugned order and remits the case back to the respondent to pass a fresh order on merits. The impugned order which stands quashed shall be treated as addendum to the notices issued to the petitioner as detailed in para 4 of the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 4. On the other hand, the learned Senior Standing Counsel for the respondent would submit that for the purpose of communication the registered Email ID of the petitioner's son namely Mr.S.Radhakrishnan was updated before the Department only on 01.10.2021 as [email protected]. 5. It is submitted that even prior to the updation of the aforesaid personal details, notices were sent to the designated email ID which were not replied back by the petitioner HUF. It is submitted that even if the Karta namely Mr.M.Subramaniyan died on 15.01.2013, the status of the HUF did not get disintegrated and it was the responsibility of the surviving coparcener to file the returns and respond to the notices that were issued and since no returns were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed was returned by the members of HUF since only on the fact that his son, the advocate, himself well aware of consequences of the notice u/s 148 of the IT Act, intentionally avoided to receive the communications from the Income Tax Department to evade the tax on the part of the karta of HUF. 7. Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 8. I am of the view, the petitioner can be given one opportunity as there are several factors which have contributed to the passing of the impugned order partly, on account of the death of the Karta on 15.01.2013 and thereafter due to out break of Covid 19 pandemic. Therefore to balance the interest of the parties, Court is inclined to come to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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