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Facts
The legal heirs of the deceased assessee, Jagdish Singh Malhotra, challenged orders passed by the Ld. CIT(A) dated 12/03/2024. The assessee had died during the appellate proceedings before the CIT(A), but the CIT(A) dismissed the appeals challenging assessment and penalty orders, passing the orders against the dead person.
Held
The Tribunal acknowledged that the CIT(A)'s orders were passed against a deceased person. Consequently, the Tribunal set aside the impugned orders and restored the matter to the file of the Ld. CIT(A) with a direction to hear the legal heirs of the assessee and decide the appeals in accordance with law.
Key Issues
Validity of appellate orders passed by the CIT(A) against a deceased person; opportunity of hearing for 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.
In the result, Appeals of the Assessee in ITA No. 1663/Del/2024
and 1664/Del/2024 are partly allowed for statistical purpose.