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Facts
The assessee, represented by the legal heirs of the deceased Mr. Jagdish Prabhakar Deshpande, filed two appeals against the CIT(A) order. The CIT(A) order was passed after the assessee's death. One appeal (ITA No. 1419/PUN/2025) was heard, while the other (ITA No. 1415/PUN/2025) was withdrawn by the legal heirs.
Held
The Tribunal held that an order cannot be passed in the name of a deceased person. Therefore, the CIT(A) order was set aside for denovo adjudication. The CIT(A) was directed to bring the legal heirs on record and provide them an opportunity to be heard. The appeal in ITA No. 1419/PUN/2025 was allowed for statistical purposes.
Key Issues
Whether the CIT(A) order passed in the name of a deceased assessee is valid, and if not, what is the appropriate procedure for denovo adjudication with legal heirs.
Sections Cited
250, 143(1)(a), 801A, 80IA, 159
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE
Before: MS.ASTHA CHANDRA & DR.DIPAK P. RIPOTE
& 1415/PUN/2025 निर्धारण वषा / Assessment Year: 2022-23 Late Mr.Jagadish Deshpande V The Dy./Assistant (Through Legal Heir Vrishali s Commissioner of Income Deshpande), Tax, Circle-1(1), Pune. Janak Bungalow, Lane No.6, Prabhat Road, Erandwane, Pune – 411004. PAN: AAPPD5823M Appellant/ Assessee Respondent / Revenue Assessee by Shri Ankur M Mehta – AR Revenue by Shri Ramnath P Murkunde – DR Date of hearing 18/09/2025 Date of pronouncement 19/09/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: These two appeals filed by the assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], under section 250 of the Income Tax Act, 1961 dated 16.04.2025 for the A.Y.2022-23. The Assessee has raised the following grounds of appeal : “1) On the facts and circumstances of the case and as per the provisions of law, the delay in filing of Form 10CCB was due to the technical glitches on the IT portal and thus the delay in filing the Form 10CCB was beyond the control of the assessee.
[A] The disallowance of deduction u/s 801A of Rs 46,46,516 on account of the said delay may kindly be deleted. 2) Without prejudice to Ground no 01, on facts and circumstances prevailing in the case and as per the provisions of the Act, assuming without admitting that the disallowance of deduction of Rs 46,46,516 u/s 80IA of the Act is required to be made on account of delayed furnishing of Audit Report in Form 10CCB electronically after due date of furnishing, the same cannot be made by way of intimation under section 143(1)(a) of Income Tax Act, 1961 and the disallowance so made vide intimation order under section 143(1)(a) may kindly be deleted. 3) The appellant prays to be allowed to add, amend, modify, rectify, delete and raise any ground of appeal at the time of hearing” Findings & Analysis :
2. We have heard both the parties and perused the records. In this case, Mr.Jagdish Prabhakar Deshpande died on 30.06.2024. It is observed that Late Mr.Jagdish Prabhakar Deshpande had filed appeal before the ld.CIT(A) on 13.04.2023. The ld.CIT(A) has passed order u/s.250 of the Income Tax Act, in the name of Mr.Jagdish Prabhakar Deshpande on 16.04.2025. Thus, after the death of Mr.Jagdish Prabhakar Deshpande the ld.CIT(A) has passed the order in the name of deceased person i.e. Mr.Jagdish Prabhakar Deshpande.
3. Ld.CIT(A) has specifically mentioned that Legal Heirs have not updated the PAN Data Base in the Income Tax Portal.
No order can be passed in the name of the deceased person. In these facts and circumstances of the case, the order u/s.250 of the 2 [A] Income Tax Act, is set-aside to ld.CIT(A) for denovo adjudication. The ld.CIT(A) shall bring on record the Legal Heirs of Late Mr.Jagdish Prabhakar Deshpande as per section 159 of the Income Tax Act. Ld.CIT(A) shall provide opportunity to Legal Heirs of Late Mr.Jagdish Prabhakar Deshpande. The Legal Heirs shall be at liberty to file documents before the ld.CIT(A). Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.
In the result, appeal of the Assessee is allowed for statistical purpose.
The ld.Authorised Representative -Shri Ankur M Mehta submitted that Legal Heirs of Late Mr.Jagdish Prabhakar Deshpande had filed two appeals for the same assessment year i.e.2022-23 against the ld.CIT(A)’s order dated 16.04.2025 by mistake. Ld.AR submitted that therefore, the Legal Heirs are withdrawing the appeal in hence requested for the withdrawal of appeal. [A] 7. Accordingly, appeal in is dismissed as withdrawn.
To sum, appeal of the Assessee in is dismissed as withdrawn. Order pronounced in the open Court on 19 September, 2025.