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Facts
The appeal by the assessee for AY 2013-14 arose from an order of the CIT(A) which upheld an assessment by the AO. This was the second round of litigation after the matter was previously restored by the Tribunal. The assessee died during the pendency of the appeal, and his wife could not effectively represent him.
Held
The Tribunal held that an order passed in the name of a deceased person is non-est in law. Therefore, the impugned order of the CIT(A) was set aside, and the case was restored to the CIT(A) for fresh adjudication after impleading the legal representatives of the deceased assessee.
Key Issues
Whether an order passed in the name of a deceased assessee is valid in law, and if not, what is the appropriate course of action.
Sections Cited
144, 254, 69A, 1294
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Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH
Before: HON’BLE SHRI LALIET KUMAR,JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 12-12-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w..s 254 of the Act on 29-09-2021.
This is second round of litigation since the matter was restored back by Tribunal vide order dated 12-06-2019 to Ld. AO with certain directions. In the set aside proceedings, the assessee failed to substantiate its case and accordingly, Ld. AO made addition u/s 69A for Rs.323.31 Lacs.
The assessee preferred further appeal on 19-10-2021 assailing the impugned addition. Unfortunately, the assessee left for heavenly abode on 21-11-2021 and the appeal was taken up by his wife smt. Kailash Rani who could not fully defend the case of the assessee. Eventually, the appeal was dismissed by Ld. CIT(A) vide impugned order dated 12-12-2024 which is in further appeal before us. It could be seen that the impugned order has been passed in the name of deceased assessee which is the exact plea of Ld. AR. It could not be controverted that the fact of death of the assessee during pendency of first appeal was brought to the notice of Ld. CIT(A) during the course of appellate proceedings but still the order has been passed in the name of dead person which makes the order non-est in law. On this fact, accepting the plea of Ld. AR, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication after bringing on record Legal Representatives of the deceased assessee and affording them adequate opportunity of hearing to defend the case of deceased assessee. No other plea has been urged during hearing before us.
The appeal stand allowed for statistical purposes. Order pronounced on 29-09-2025 Sd/- Sd/- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 29-09-2025. आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR
ITAT CHANDIGARH