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Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW
Before: SHRI T.S. KAPOOR
This is an appeal filed by the assessee against the order of ld. CIT(A) dated 24.01.2018.The assessee has taken the following grounds of appeal: “(A) That the Ld. Commissioner of Income Tax (Appeal) has erred on facts and in law in upholding the action of the assessing officer for the assessment under consideration, as correct. (B) That the Ld. Commissioner of Income Tax (Appeal) while upholding the action of the assessing officer as correct completely ignored the facts of the case that the Appellant, i.e. Raghvcndra Jaiswal expired on 21-04- 2017 during the pendency of the appeal (after filing of appeal). (C) That the Ld. Commissioner of Income tax (appeal) has erred on facts and in law as the appellate order has been passed on the late Appellant. (D) That the Ld. Commissioner of Income Tax (appeal) has erred on facts and in law upholding that the Appellant being the assessee has not been serious in perusing the appeal at hand. However, on opining the above mentioned, the Ld. Commissioner missed the fact that the Appellant expired on 21-04-2017 and due to uncertainty of the same, could not make any further request of bringing any legal heir on record. The reasoning that the assessee was not serious is arbitrary and bad in law.. (E) That the order dated 24/01/2018 dismissing the appeal and confirming the order of the I.T.O-Ward-4(3) Kanpur is bad in law, arbitrary, illegal and is liable to be quashed. (F) That the Appellant craves leave to add, amend, modify, add, delete, substitute, and or any of the ground of appeal on or before the final hearing, if necessity so arises.”
The ld. AR at the outset submitted that the assessee after filing the appeal before ld. CIT(A) had expired on 21.04.2017 and in this respect our attention was invited to the order of ld. CIT(A) wherein the ld. CIT(A) himself has noted this fact. It was submitted that the order passed by the ld. CIT(A) on a dead person is a null and void and therefore the order passed by the ld. CIT(A) be quashed and the Department be directed to take on record the legal heirs of the assessee and should be given opportunity of being heard.
The ld. DR, on the other hand, relied on the order of ld. CIT(A). 4. I have heard the parties and have gone through the material placed on record. I find that this appeal was earlier dismissed for non prosecution vide order of the Tribunal dated 22.02.2019. However, the same order was recalled for hearing on merits, vide Tribunal order dated 14.06.2019. I find that the assessee in whose name ld. CIT(A) has passed the order is dead person who expired on 21.04.2017 the fact of which has been noted by the ld. CIT(A) himself in his order. Even knowing about the fact of having assessee been dead the ld. CIT(A) passed the order, dismissing the appeal of the assessee which is not as per the law. The ld. CIT(A) should have brought on record the legal heirs of the assessee and after giving opportunity to the legal heirs should have passed the orders on merits. In view of fact that ld. CIT(A) has passed his order on a dead person therefore such order is a not a valid order therefore I quash the order of ld. CIT(A) and direct him to pass a fresh order in the name of legal heir of the assessee after giving opportunity of being heard. The legal heirs of the assessee are also directed to cooperate with the proceedings before ld. CIT(A) and should submit their submissions before him. 5. In view of above, the appeal of the assessee is allowed.
(Order pronounced in the open court on 27/09/2021)