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Facts
The Revenue filed an appeal against the CIT(A)'s order dated 05.09.2016, which deleted additions made in the assessment order related to interest and purchases. During the pendency of the appeal, the respondent assessee, Sh. Sanwar Mal Sharma, passed away, and his legal heirs were identified as his son Sh. Kamal Sharma and wife Smt. Kesar Devi.
Held
The Income Tax Appellate Tribunal dismissed the appeal filed by the Revenue due to the demise of the assessee. However, the Tribunal granted liberty to the Revenue to file a fresh appeal in the name of the legal heirs of the deceased assessee.
Key Issues
Whether an appeal against a deceased assessee can proceed without the substitution of legal heirs, and the appropriate course of action in such a situation.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI
Before: Dr. B. R. R. Kumar, Sh. Yogesh Kumar US
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the Revenue against the order of ld. CIT(A)-14, New Delhi dated 05.09.2016.
The Assessment Order in this case has been passed on 26.03.2015 making additions on account of interest and on account of purchases etc. The ld. CIT(A) has deleted the addition vide order dated 05.09.2016. The revenue has filed appeal in Tribunal on 02.12.2016. The respondent assessee Sh. Sanwar Mal Sharma expired on 05.04.2017 (death certificate no. MCDOLIR-0217004871547). The revenue department of NCT Delhi has issued certificate no. 90660000027367 dated 20.04.2018 declaring Sh. Kamal Sharma, son and Smt. Kesar Devi, wife as the surviving members in his family. Hence, the Sanwar Mal Sharma appeal filed by the revenue is hereby dismissed with liberty to file fresh appeal in the name of the legal heirs of the assessee.
In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 28/06/2024.