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Facts
The assessee's appeal was dismissed by the CIT(A)/NFAC ex parte. The assessee had expired prior to the order, but the appeal was processed and decided in her name without substituting the legal heir. The assessee's representative brought this fact to the notice of the CIT(A)/NFAC, but it was not acted upon.
Held
The Tribunal held that the order passed by the CIT(A)/NFAC in the name of a deceased assessee without impleading the legal heir was improper. The Tribunal restored the matter to the file of the CIT(A)/NFAC for a fresh decision after hearing the legal heir.
Key Issues
Whether the CIT(A)/NFAC order passed ex parte in the name of a deceased assessee is valid, and whether the matter should be restored to the file of the CIT(A)/NFAC for fresh adjudication after impleading the legal heir.
Sections Cited
147, 143(3)
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Income Tax Appellate Tribunal, B BENCH, PUNE
Before: SHRI RAMA KANTA PANDA & MS. ASTHA CHANDRA
आदेश / ORDER
PER R.K. PANDA, VICE PRESIDENT :
This appeal filed by the assessee is directed against the order dated 27.03.2025 of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [“CIT(A)”] relating to Assessment Year 2012-13.
Although a number of grounds have been raised by the assessee, however, these all relate to the ex parte order of the ld.CIT(A)/NFAC in dismissing the appeal filed by the assessee and thereby sustaining the additions made by Assessing Officer.
Facts of the case, in brief, are that the assessee is an individual and filed her return of income on 07.12.2012 declaring total income at Rs.5,21,400/-. The Assessing Officer completed the assessment u/s.143(3) r.w.s.147 of the Income-tax Act, 1961 on 10.02.2016 determining the total income of the assessee at Rs.16,44,820/- as Income from business/profession and long term capital gain at Rs.87,21,700/-. In appeal, ld.CIT(A)/NFAC dismissed the appeal filed by the assessee.
Ld. Counsel for the assessee at the outset submitted that the appeal order has been passed in the name of the assessee who has expired at that time. Although this fact was brought to the notice of ld.CIT(A)/NFAC by filing the complete details stating the death of the assessee with a request to bring the legal heir on record, however, he has not done so. He accordingly submitted that the matter may be restored to the file of ld.CIT(A)/NFAC with a direction to pass the order afresh in the name of the legal heir of the assessee.
Ld. Departmental Representative on the other hand has no objection for the same.
We have heard the rival contentions made by both the sides and perused the record. It is an admitted fact that the assessee before the ld.CIT(A)/NFAC has filed the Death Certificate of the assessee with a request to bring the legal heir on record. Infact, Sanjay Lalchand Siriah who is the legal heir of Smt. Shashikala Lalchand Siriah has signed the Grounds of appeal and Statement of facts and also Form No.35. However, it is seen that ld.CIT(A)/NFAC has passed the order in the name of the dead assessee, i.e. Smt. Shashikala Lalchand Siriah on 27.03.2025 although the said assessee has already expired on 21.09.2019. Under these facts and circumstances and without going into the merits of the case, we deem it proper to restore the matter to the file of ld.CIT(A)/NFAC with a direction to pass the order afresh in the name of the legal heir of the assessee. He shall decide the issues on merit after giving due opportunity of being heard to the assessee. We hold and direct accordingly. The grounds raised by the assessee in the appeal are accordingly allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 30th June, 2025.