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TMI Blog2014 (7) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... A Respondent by : Shri Shaji P. Jacob, Addl. CIT O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER: This appeal is filed by the assessee, against the order of the Commissioner of Income Tax-IX, Chennai dated 28.03.2013 in ITA No.324/11-12, passed u/s 250 (6) of the Income-tax Act, 1961. 2. The assessee has raised 11 grounds in his appeal and they are reproduced herein below for referen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppreciate that the provisions of section 50C are not invocable in the facts and circumstances of the case . (6) For that the Commissioner of Income Tax (Appeals) failed to appreciate that the property was transferred as per the sale agreement dated 24.10.2005 and that the appellant had received her share of sale consideration as on the date of agreement. (7) For that the Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer. (11) For that the full value of consideration was taken at rs 5,97,38,185/- without allowing any deductions permissible under law. 3. The late assessee is an individual had filed the return of income for the assessment year 2009-10 on 21.2.2011 declaring her taxable income as Rs. 8,94,870/-. Initially the same was processed U/s. 143(1) of the Act on 7.4.2011 and subsequently, the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.R. has produced the death certificate of the assessee before us in order to establish that the assessee had expired on 03/01/2013 ie., before the date of the order of Ld.CIT(A) on 28/03/2013. Therefore in the interest of justice, we hereby remit the matter back to the file of the Ld. CIT (A) to pass appropriate order as per law and merits after bringing the legal heirs on record and affording s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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