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TMI Blog2021 (5) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... .R. ORDER This is assessee's appeal for AY 2013-14 against the order of the CIT(A)-6, Hyderabad dated 25.11.2019. 2. Brief facts of the case are that the assessee, an individual, filed her return of income for the A.Y. 2013-14 on 03.08.2013 admitting total income of Rs. 19,94,990/-. The return of income was processed u/s 143(1) of the Act, accepting the returned income. Subsequently, the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 28 lakhs to tax as unexplained money u/s 69 of the Act. 3. Aggrieved, assessee preferred an appeal before the CIT(A) who confirmed the order of the Assessing officer by holding that assessment order is pursuant to directions of the Pr.CIT u/s 263 of the Act and therefore appeal of the assessee is not maintainable. Further aggrieved, the assessee is in appeal before the tribunal by raising the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion u/s 263 over such issue. 5) The case laws relied on by CIT(A) are where definite findings of CIT are present In assessee's case, CIT(A) ought to have noted that AO made addition on the ground that assessee has not furnished explanation/written submission for examination and therefore jurisdiction u/s 263 is exercisable. 6) Any other ground that may be urged at the time of hearing" 3.1. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee, after the death of the assessee on 05.10.2018 and the consequent assessment order u/s 143(3) rw.s. 263 is also passed on a dead person, the said order has no legs to stand. Therefore, I set aside the assessment order dated 5.7.2019 passed on a dead person as not maintainable in law.
In the result, assessee's appeal is allowed.
Order pronounced in Open Court on 27/05/2021. X X X X Extracts X X X X X X X X Extracts X X X X
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