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Facts
The assessee's appeal was dismissed by the CIT(A) on the grounds that it was filed by a deceased person. The assessee's wife, acting as the legal heir, had submitted the appeal along with relevant certificates.
Held
The Tribunal held that the CIT(A) erred in dismissing the appeal without considering the submissions of the legal heir. The Tribunal set aside the order and directed the CIT(A) to adjudicate the issues on merits.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal filed by the legal heir of a deceased assessee without adjudicating the issues on merits.
Sections Cited
AI-generated summary — verify with the full judgment below
Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha
Year: 2018-19 Smt. Nisha Nandakumar, Vs. The Assistant Commissioner of L/r of Sri Krishnan Nandakumar, 10A, Income Tax, Old. No. 14A, Masilamani Street, \ Non Corporate Circle 1(1), T. Nagar, Chennai 600 017. Chennai. [PAN:AAEPN5577B] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Shri M. Karunakaran, Advocate ��थ� की ओर से/Respondent by : Shri N. Rajakumar, Addl. CIT सुनवाई की तारीख/ Date of hearing : 25.08.2025 घोषणा की तारीख /Date of Pronouncement : 28.08.2025 आदेश /O R D E R
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order dated 02.05.2025 ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-19.
The assessee raised 8 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in dismissing the appeal by holding that the appeal was filed by a dead person in the facts and circumstances of the case.
3. At the outset, we note that the ld. AR Shri M. Karunakaran, Advocate drew our attention to page 5 of the impugned order and submits that against the notice issued by the ld. CIT(A) dated 10.02.2023, vide response dated 21.02.2023, the assessee has submitted that as a wife of the deceased assessee and legal heir on behalf of the deceased assessee Mr. Nandakumar Krishnan, she has filed the written submissions along with legal heir certificate and death certificate of her husband before the ld. CIT(A). However, without considering the submissions of the assessee, the ld. CIT(A) has erroneously held that the appeal was filed by a dead person and prayed to give suitable direction to consider the submissions of the assessee and adjudicate the issues on merits.
The ld. DR Shri N. Rajakumar, Addl. CIT(A) fairly conceded that the matter may be remanded to the file of the ld. CIT(A).
We have heard both the parties and perused the material available on record. On perusal of para 5 of the impugned order, we note that the ld. CIT(A) has held that the appeal is not maintainable having being filed by a deceased person after the date of his death. As per para 4 of the impugned order, we note that the ld. CIT(A) issued notices of hearing to the assessee. Further, we noted that against the notice issued by the ld. CIT(A), the submissions made vide response dated 21.02.2023 and extracted at page 5 of the impugned order is reproduced herewith below for ready reference: Vide response dated 21.02.2023, the appellant’s wife stated as under: “As a legal heir on behalf of Mr. Nandakumar Krishnan, I, Mrs. Nisha Nandakumar have submitted the written submission, facts of appeal, Legal Heir Certificate and death certificate of my husband has also been attached. Kindly do the needful”.
In fact, we note that in para 5 of the impugned order, the ld. CIT(A) has stated that in the statement of facts filed by the assessee as per column 11 of Form 35, it has been mentioned that the assessee has expired on 09.05.2021 after receiving the order passed by the Assessing Officer and hence, the appeal was filed by his wife as his legal representative. Just because in Form 35, it has been wrongly mentioned the name of the assessee, despite complete details of deceased assessee were filed by the legal heir and wife of the deceased assessee, the ld. CIT(A) should have considered the same and adjudicated the issues on merits. Accordingly, we set aside the impugned order and direct the ld. CIT(A) to adjudicate the issues on merits by affording reasonable opportunity to the assessee. Thus, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 28th August, 2025 at Chennai.