The ITAT remands the assessment order passed ex-parte as the assessee was illiterate housewife and widow and did what husband asked to do with regard to her financial affairs
In a recent judgment, the Hon’ble ITAT has set aside and remanded the order passed ex-parte as the assessee was illiterate housewife and widow and did what husband asked to do with regard to her financial affairs.
ABCAUS Case Law Citation:
ABCAUS 3916 (2024) (03) ITAT
In the instant case, the assessee had challenged the ex-parte order passed by the NFAC in confirming the assessment order passed by the Assessing Officer (AO).
In this case assessment order was passed u/s 144/143(3) of the Income Tax Act, 1961 (the Act) whereby the assessee’s total income was determined in cores as against returned income of around four lakhs. The aforesaid assessment order was passed ex-parte qua the assessee.
The assessee’s appeal against the aforesaid assessment order was dismissed by the CIT(A) vide impugned appellate order on grounds of being barred by limitation. The aforesaid impugned appellate order was also passed ex-parte qua the appellant assessee.
The Tribunal noted from the statement of facts and submissions filed by the assessee that the assessee was a widow. Her husband died within two years from the date of impugned assessment order. The assessee was an illiterate housewife and during the life time of her husband, she was totally dependent upon him.
The Tribunal also noted that her deceased husband used to manage all financial affairs of the assessee on her behalf, and kept all the relevant documents such as bank pass-books, investment certificates etc. with him. The assessee being a simple housewife did what her husband asked to do with regard to her financial affairs.
The Tribunal further noted that after the death of her husband she faced difficulties in gathering relevant information and documents with regard to her financial affairs that were earlier managed by her deceased husband. Further, she was not in actual receipt of notices issued to her during assessment proceedings before the Assessing Officer and during appellate proceedings before the CIT(A).
Since before the Tribunal also the assessee was not represented, the Tribunal set aside the impugned appellate order and restored all the issues in dispute to the file of the Assessing Officer with the direction to pass denovo assessment order in accordance with law having due regard to facts and circumstances and after giving reasonable opportunity to the assessee.
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