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2022 (1) TMI 1143 - ITAT BANGALOREValidity of appeal before CIT-A u/s 246A - Assessability of capital gains in the hands of Individual or HUF - Assessees have contended that the capital gains, if any, is assessable in the hands of the HUF, they filed appeal memo in form No.35 mentioning the Permanent Account Number (PAN) of HUF - CIT(A) noticed that the assessing officer has passed the assessment order in the status of individual, but the assessees have filed the appeals before him mentioning the PAN of HUF, in whose hands there was no assessment order - HELD THAT:- It is an undisputed fact that the assessments have been passed in the individual status of the assessees. However, while filing appeal before Ld. CIT(A), the PAN belonging to HUF status of the assessees has been mentioned. From the grounds of appeal urged before Ld. CIT(A), which is extracted by Ld. CIT(A) in his order, it can be noticed that the assessees have taken a plea that the capital gain, if any, arises only in the hands of HUF. Accordingly, it appears that the PAN of HUF has been mentioned in Form No.35 instead of mentioning the PAN of individual. In our considered view, in the interest of natural justice, the Ld CIT(A) should not have been too technical and should have allowed the assessees to filed revised Form No.35. Accordingly, we are of the view that these assessees should be allowed to file Form No.35 mentioning the PAN of individual. Further, we notice that the Ld. CIT(A) has not adjudicated the grounds urged on merits. Under these set of facts, we are of the view that all the issues urged before us are required to be restored to the file of Ld. CIT(A) for adjudicating them on merits. Accordingly, we set aside the orders passed by Ld. CIT(A) in the hands of the assessees herein and restore all the issues to his file for adjudicating them on merits. All the assessees are also directed to file revised Form No.35 mentioning PAN of individual status, so that the defect pointed out by the Ld. CIT(A) would get rectified. Assessee appeal allowed for statistical purposes.
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