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2014 (10) TMI 349 - AT - Income TaxValidity of cross objection filed by the legal heir of the assessee - Authorization by the wife of the deceased assessee - Held that:- the demise of Sh. Sudhir Sareen with the request to bring Sh. Siddharth Sareen as his legal heir on record - The request was acted upon and assessment was concluded after bringing Sh. Siddharth Sareen as legal heir on record by the AO - the arguments of the CIT DR dehors facts cannot be accepted - Sh. Siddharth Sareen is accordingly taken as the sole legal heir of the Late Sh. Sudhir Sareen in the absence of any fact or evidence to the contrary placed on record by the Ld. CIT DR – Decided against revenue. Condonation of delay of 855 days - Whether on facts the delay of 855 days in filing the cross-objections can be condoned or not – Held that:- Sh. Sudhir Sareen was only physically unwell which did not make him mentally incapacitated as a little out of sync with how families are normally bound by emotions of love, care and consideration - The scenario of a family battling with natural tragedies on account of illness and subsequent demise resulting in a period of grieving, confusion and loss cannot be expected to exhibit a level of alertness towards its financial affairs - the delay of 855 days in filing the Cross objection is condoned. Status of the assessee - Resident & Ordinarily Resident or Non resident - Whether the status of the assessee can be varied for 2002-03 to 2008-09 assessment years where admittedly no incriminating material was found? - Held that:- The status on facts of the present case determined by the CIT(A) as NRI has been upheld as departmental appeals have been dismissed as admittedly nothing has been found in the search. The status change accordingly on facts was not correctly made by the AO. - Decided in favor of assessee. Inclusion of sum of being amounts remitted from abroad and a gift to the maternal grand- daughter Sesha Gupta out of his overseas bank account – Held that:- Since the additions has been deleted by the CIT(A) which stood made only on account of the status change made in the assessment order dehors facts and the Cross Objections filed are partly supportive of the impugned orders and the impugned orders in each of the years stands upheld in toto the Cross Objections filed are partly allowed – Decided in favour of assessee.
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