NAGARAJAN PERUMAL (DECEASED) REP.BY L/H LAKSHMI PRABHU,SALEM vs. DCIT, CIRCLE-1(1), SALEM
आयकर अपीलीय अिधकरण, ‘बी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘B’ BENCH: CHENNAI
ी एबी टी. वक , ाियक सद! एवं ी जगदीश, लेखा सद! के सम(
BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.775/Chny/2025
िनधा8रण वष8 /Assessment Year: 2011-12
Nagarajan Perumal (Deceased),
Represented by his wife and legal heir Lakshmi Prabha,
14, Masukadu, Karungalpatti B.O.,
Salem – 636 006. Vs.
The Dy.
Commissioner of Income Tax,
Circle-1(1),
Salem.
[PAN: ABGPP 0067R]
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथ की ओर से/ Appellant by :
Shri Bhupendran, Advocate
FGथ की ओर से /Respondent by :
Ms. Gauthami manivasagam, JCIT
सुनवाई की तारीख/Date of Hearing
:
19.06.2025
घोषणा की तारीख /Date of Pronouncement
:
12.08.2025
आदेश / O R D E R
PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2011-12 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT(A)”] dated 29.01.2024 in the matter of assessment framed by the Assessing Officer [AO] u/s. 143(3) of the Income-tax Act, 1961 (hereinafter “the Act”) on 25.03.2014. Nagarajan Perumal (Deceased) Rep. by L/H. Lakshmi Prabhu
:- 2 -:
The assessee has taken a ground that the Ld. CIT(A) has passed the order in the name of deceased person and without affording sufficient opportunity therefore, the order may be quashed.
The assessment in this case was completed by ACIT-1, Circle- I(2), Salem on 25.03.2014, making an addition of Rs. 82,80,340/- against the returned income of Rs. 45,40,047/-. The assessee filled appeal before Ld. CIT(A) and subsequently expired on 04.10.2020. The Ld. CIT(A) passed an ex-parte order on 29.01.2025 in the name of the deceased person, without affording sufficient opportunity.
The Ld. Authorized Representative (A.R) of the assessee has contended that the order of Ld CIT(A) is invalid as it has been passed in the name of deceased person .
On the other hand, the Ld. Departmental Representative (DR), has relied on the orders of lower authorities.
We have heard the rival submissions, and perused the materials available on record. It is undisputed fact that the assessee expired on 04.10.2020 and that the Ld. CIT(A) passed an ex-parte order on 29.01.2025 in the name of the deceased person. As the impugned Nagarajan Perumal (Deceased) Rep. by L/H. Lakshmi Prabhu
:- 3 -:
order has been passed ex-parte in the name of a deceased person, the same is unsustainable in law. We accordingly set aside the order of the Ld. CIT(A) and direct him to pass a fresh order after bringing the legal heir on record and after affording due opportunity of being heard to the parties concerned. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 12th day of August, 2025 at Chennai. (एबी टी. वक )
(ABY. T. Varkey)
ाियक सद! / Judicial Member
(जगदीश)
(Jagadish)
लेखा सद! /Accountant Member
चेनई/Chennai, दनांक/Dated: 12th August, 2025. EDN/-
आदेश क ितिलप अेषत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Salem
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF