TMI Blog2021 (10) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... ased person. CIT(A) shall condone the delay, if any, and admit the appeal and decide the issue on merit, after giving due opportunity of being heard to the assessee - we hold and direct accordingly. Grounds raised by the Assessee are allowed for statistical purposes - ITA.No.7957/Del./2019 (Assessment Year 2010-2011) - - - Dated:- 1-9-2021 - SHRI R.K. PANDA, ACCOUNTANT MEMBER For Assessee : Shri Arun Kishore, C.A. For Revenue : Shri R.K. Gupta, Sr. D.R. ORDER This appeal filed by the Assessee is directed against the Order Dated 29.07.2019 of the Ld. CIT(A)-10, New Delhi, relating to the A.Y. 2010-2011. 2, Facts of the case, in brief, are that the assessee is an individual and had filed his return of income decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... going through the merits of the case or the grounds of appeal it is imperative to decide on the maintainability of the appeal u/s 249 of the Act r.w. Rule 45. The appeal has been manually filed whereas the Rule 45 has been amended and it has been mandatory to file the appeal electronically after 01/04/2016 as per the prescribed procedure. Thus, in view of the Rule 45 of the IT Act, 1961 the manual appeal is not a valid appeal and deserves to be rejected. 4. Secondly, the appeal has been filed by quoting the PAN of Sh. Bhupendra Kumar Bishnoi who was not alive at the time of filing of appeal. Therefore, the appeal in the name of a dead person is not maintainable. It should have been filed by citing PAN of legal heir and cancelling the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of filing of appeal. 5. That the Order of the Ld. CIT-A on Facts of the Case and in law is illegal, since section 249 read with applicable rules as prevailing during AY 2010-11 is the applicable law, in accordance with which manual filing of appeal is permitted. 6. (i) That on Facts of the Case and in law, the Order of CIT-A is illegal in raising technical objection of filing appeal under the PAN of the deceased, when all notices u/s 148, 142(1), assessment order dated 29-12-2017, notice of hearing from CIT(A)-10 dated 28-05-2019 and even the appellate order dated 29-07-2019 refer to the same PAN of the deceased, while only the appellant is being singled out for using a wrong PAN with reference to applicable rules. (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the Legal Heir. The jurisdiction to made assessment u/s 147 in the name of Legal Heir was missing in the instant case. 10. That on the Facts of the Case and in law, the Order of Ld. AO dated 29-12-2017 is illegal, since notice u/s 148 was not validly served on the assessee and no preliminary enquiry before issue of this notice was made. 11. That the Legal Heir of the deceased by filing ITR of Late Sh Bhupendra Kumar Bhisnoi for AY 2014-15 as Legal Heir, amounts to due intimation to the IT Department of death of the appellant. 12. That on the Facts of the Case and in law, the basic foundation on which notice u/s 148 is issued, is erroneous, since all credits in the Saving Bank Account do not represent income which may ..... X X X X Extracts X X X X X X X X Extracts X X X X
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