INCOME TAX ACT, 1961

Section 254

Appeal (Tribunal) - Order of Tribunal - Order passed without application of mind and without affording reasonable opportunity of being heard -

Assessee a legal heir of his father ST filed appeal against the order of Tribunal which heard the appeal exparte qua the assessee without affording reasonable opportunity of being heard. Held: As on the date of hearing before Tribunal ST was no more and his son who was the appellant had sent a request letter. Tribunal failed to note that ST had expired in the year 2013 and therefore, he could not have appeared nor executed any power of attorney. The very fact that the letter which was signed by son of ST, was not considered by the Tribunal on the pretext that there was no power of attorney executed by ST shows that without application of mind by the Tribunal, the matter had been disposed of by the Tribunal and also without properly adverting to the relevant facts involved in the case. Thus, order passed by the Tribunal needs to be set aside and proper opportunity to be afforded to assessee herein to ventilate his case before the Tribunal.

REFERRED :

FAVOUR : Matter remanded.

A.Y. : 2013-14

SUBSCRIBE FOR FULL CONTENT