Is a legal heir attending proceedings of ITAT, a curable defect u/s 292BB?

IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCHES “B” : HYDERABAD
(THROUGH VIDEO CONFERENCE)
BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER
AND
SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER
I.T.A. No. 583/HYD/2020
Assessment Year: 2011-12

Laxmi Bai Mandala,
HYDERABAD
[PAN: ADYPM2208D]

vs

Income Tax Officer,
Ward-10(3),
HYDERABAD

For Assessee : Shri T.Chaitanya Kumar, AR
For Revenue : Shri Rohit Mujumdar, DR
Date of Hearing : 15-07-2021
Date of Pronouncement : 30-08-2021
O R D E R

This assessee’s appeal for AY.2011-12 arises from the CIT(A)-6, Hyderabad’s order dated 31-08-2020 passed in case No.10426/2018-19/A3/CIT(A)-6, in proceedings u/s.144 r.w.s.147 of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties.

2. The Revenue has strongly contested admission of the assessee’s foregoing petition on the ground that the same tends to give altogether a new colour to the pleadings already made in the main appeal. Suffice to say, hon'ble apex court’s landmark decision in National Thermal Power Co. Ltd., Vs., CIT [229 ITR 383] (SC); as considered in tribunal’s Special Bench’s decision All Cargo Global Logistics Ltd., Vs. DCIT (2012) [137 ITD 217](SB) (Mumbai), holds that we can very well entertain a new ground going to root of the matter so as to determine correct tax liability of a taxpayer provided all the relevant facts are on record.

3. We adopt the very reasoning mutatis mutandis herein as well and quash the impugned re-opening/re-assessment taken recourse to by the learned lower authorities.

4. This assessee’s appeal is allowed in above terms.
Order pronounced in the open court on 30th August, 2021.

Please find attached the enclosed file for the full judgement