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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy]
Date of concluding the hearing : April 29th, 2019 Date of pronouncing the order : May 8th, 2019 O R D E R Per J. Sudhakar Reddy :-
This appeal filed by the assesse is directed against the order of the ld. Commissioner of Income Tax (Appeals) - 5, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 04/06/2018, for the Assessment Year 2003-04.
The Ground No. 1 of the assessee’s appeal reads as follows:- “1. That on the facts and in the circumstances of the case, Ld. CIT(A) has erred in passing an appellate order dated 30.05.2018 on a dead person which is bad in law and untenable.” 2.1. The assessee in this case died on 13/04/2016, whereas the ld. CIT(A) has passed the impugned order on 30/05/2018 on a dead person. Hence the same is bad in law. Accordingly, we set aside the matter to the file of the ld. CIT(A) for fresh adjudication, in accordance with law, after bringing the legal heirs on record.
Assessment Year: 2003-04 Sri Nilkanta Dutta 3. In the result, appeal of the assessee is allowed for statistical purposes.