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Facts
The assessee's legal heir filed an appeal against the CIT(A)'s order, which was passed in the name of the deceased assessee. The deceased assessee had passed away before the order was issued by the CIT(A).
Held
The Tribunal held that the CIT(A)'s order was passed without bringing the legal heir on record. Therefore, the matter was set aside to the file of the CIT(A) for denovo adjudication, with directions to implead the legal heir and provide them with an opportunity to be heard.
Key Issues
Whether the CIT(A) order passed in the name of a deceased assessee is valid? Whether the legal heir needs to be brought on record before passing an order?
Sections Cited
250, 143(3), 147
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Income Tax Appellate Tribunal, PUNE BENCHES “B” :: PUNE
Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE
This is an Appeal filed by the Legal Heir of Assessee against the Order of the Commissioner of Income tax (appeal) (NFAC) under section 250 of the Income Tax Act, 1961 for A.Y.2011-12 dated 08/05/2023 emanating from Assessment Order u/s.143(3) r.w.s.147 dated 27/12/2018.
Submission of ld.AR : 2. Ld.AR for the Assessee filed a paper book running into 294 pages and submitted that the Assessee “MR. VIJAYSINH GHATGE” died on “09-01-2021”. Ld. AR submitted that ld.CIT(A) has passed order in the name of the deceased assessee “MR. VIJAYSINH GHATGE” on 08.05.2023, when MR. VIJAYSINH GHATGE has already passed away. Thus, ld.CIT(A) has not brought on record the legal heir of the deceased assessee. Therefore, the order of ld.CIT(A) is required to be set-aside to the file of ld.CIT(A) for denovo adjudication. Ld.AR filed copies of the relevant Death Certificates.
Submission of ld.DR : 3. Ld.DR for the Revenue relied on the order of Assessing Officer and ld.CIT(A).
Findings & Analysis : 4. We have heard both the parties and perused the records. In this case, ld.CIT(A) without bringing the legal heir on record, has passed the order dated 08.05.2023 in the name of deceased “MR. VIJAYSINH GHATGE” who has already passed away on 09.01.2021.
4.1 In these facts and circumstances of the case, in the interest of the justice we set-aside the order of the ld.CIT(A) to the file of ld.CIT(A) for denovo adjudication. Ld.CIT(A) shall bring on record the legal heir as per the provisions of the Act. Ld.CIT(A) shall also provide an opportunity of hearing to the legal heir and shall allow the legal heir to file submissions. We direct the ld.CIT(A) to pass the order in the name Legal Heir of the deceased assessee VIJAYSINH GHATGE. The Legal Heir of the assessee shall file all the necessary details before the ld.CIT(A). Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.
Condonation of Delay : 5. There was a delay of 606 days in filing the appeal by the legal heir of the assessee. We are convinced that there was ‘sufficient reason’ which prevented him to file the appeal within the stipulated time and hence we condone the said delay.
In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open Court on 28th August, 2025.