TMI Blog2021 (7) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... Del/2020 - - - Dated:- 23-6-2021 - Sh. N. K. Billaiya, Accountant Member And Sh.Kuldip Singh, Judicial Member For the Appellant : Sh. I.P. Bansal, Advocate, Sh. Vivek Bansal, Advocate For the Respondent : Sh. Prakash Dubey, Sr. DR. ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A)-14, New Delhi dated 11.03.2020 pertaining to A.Y. 2007-08. 2. The substantial grievance of the assessee read as under :- 1. That under the facts and circumstances of the case the Ld. CIT(A) has erred in law as much as in fact in dismissing the appeal filed by the legal heir of the assessee on the ground that delay in filing the appeal is not condonable despite the fact that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act has been served nor any letter dated April 10, 2006 as stated in the reasons was ever served upon the legal heir, therefore, assessment is bad in law. 4. That under the facts and circumstances of the case the Ld. CIT(A) has failed to that there was no income assessable in the hands of the assessee as income which has been estimated by the AO at a sum of ₹ 5,00,000/- such addition made by the AO is bad in law and is without any basis and is liable to be deleted. 5. That under the facts and circumstances of the case the Ld. CIT(A) has failed to appreciate that sale consideration of property as such cannot be assessed in its entirety as short term capital gain . The AO was required to ascertain the facts and thereafter, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame of the Smt. Sunita Kumari being daughter of the deceased. 7. Notice u/s. 148 of the Act were issued on 29.03.2014 served upon Smt. Sunita Kumari, Rajpal and Ravinder Kumar. 8. The fact of the matter is that there are seven legal heirs of the deceased Tahar Singh :- (i) Smt. Shanti (wife of deceased Tahar Singh) (ii) Ravinder Kumar (son) (iii) Suman Kumar (son) (iv) Sunita (daughter) (v) Rajpal (son) (vi) Rajesh (son) (vii) Sumitra Devi (daughter) This is supported by copy of succession certificate issued by Civil Judge Division Gurgaon on 05.10.2012. The assessment has been framed in the name of Sunita Kumari one of the daughter of the deceased Tahar singh whereas there are seven legal heirs of the deceased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record will bind not merely those impleaded but the entire estate including those not brought on record. Though this principle was laid down in the context of suits or appeals, it is one of general application. We do not see why the said principle cannot be invoked in the case of assessment of income from the estate of a deceased person in the hands of his legal representatives. Here again no material was placed before the High Court. The Income-tax Officer, who filed the affidavits, had no personal knowledge of what had happened at the time of the making of the assessment. Better material could have been placed to enable the court to come to a conclusion whether the Income-tax Officer acted bona fide in serving the notices only on E. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion and management of E. D. Sadanandan. Before us learned counsel on both sides advanced arguments on hypothetical and alternative basis. Except the affidavit filed by the Income-tax Officer, which is vague to the extreme, and that filed by the respondent, which is equally unhelpful, no material has been placed before us. The records of the income-tax proceedings on which the learned judges of the High Court have fully drawn upon are also not available to us. On the scanty material it is impossible to come to any definite conclusion on any of the points posed by us. We, therefore, with some reluctance, set aside the order of the High Court and remand the matter to it for fresh disposal. The parties will have opportunity to file fresh a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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