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Facts
The legal heirs of the assessee, Jagdish Singh Malhotra, challenged orders from the Ld. CIT(A) dated 12/03/2024, which had dismissed appeals against assessment and penalty orders. The assessee had passed away during the appellate proceedings before the CIT(A), and the impugned orders were issued against the deceased person despite the fact of death being brought to notice.
Held
The Tribunal acknowledged that the CIT(A)'s orders were passed against a deceased person. Consequently, it set aside the impugned orders and remanded the matter back to the file of the Ld. CIT(A) to provide an opportunity for the legal heirs of the assessee to be heard and for the appeals to be decided afresh in accordance with law.
Key Issues
Whether appeals decided by the CIT(A) against a deceased assessee are valid, and if the matter should be remanded to the CIT(A) for fresh adjudication after hearing the legal heirs.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI
Before: BEFORE SHRI SHAMIM YAHYA & SHRI YOGESH KUMAR U.S.
the Appeals filed by the Assessee challenging the assessment order and order of penalty have been dismissed by the Ld. CIT(A).
The Ld. Counsel for the Assessee submitted that the Assessee Jagdish Singh Malhotra died during the appellate proceedings. Though the legal heirs of the Assessee have brought the fact of death of the Assessee to the notice of the Ld. CIT(A), the orders impugned have been passed against the dead person, therefore sought for interference by this Tribunal and sought for remanding the matter to the file of the Ld. CIT(A) for fresh adjudication.
Per contra, the Ld. Departmental Representative fairly submitted
that the orders impugned have been passed against the dead person by the Ld. CIT(A), therefore, the opportunity of being heard may be given to the legal heirs of the Assessee.
We have heard both the parties and perused the material available
on record. Considering the fact that the orders impugned dated
12/03/2024 have been passed by the Ld. CIT(A) against the dead person, we set aside the orders impugned and restore the issue involved in the appeals to the file of the Ld. CIT(A) to hear the legal heirs of the Assessee and decide the Appeal in accordance with law. and 1664/Del/2024 are partly allowed for statistical purpose.