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Facts
The appeals were filed by the husband of the late assessee. The assessee passed away on 12/12/2020, but the assessment orders and subsequent appellate orders were passed after her demise. The legal representative of the assessee had not yet been brought on record.
Held
The Tribunal noted that the orders under appeal were passed after the assessee's death and that the legal representative had not been substituted. In the interest of justice, the issues in the appeals were restored to the Assessing Officer for readjudication after bringing the legal representative on record.
Key Issues
Whether the appellate orders are valid when passed after the death of the assessee and before the legal representative is brought on record?
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY
Assessee represented by Shri M.K. Chowdhary, A.R. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 06/01/2026 Date of pronouncement 06/01/2026 O R D E R PER: BENCH 1. These are the appeals filed by the husband of the late assessee Sabita Prasad against the orders of the ld. Addl/JCIT(A)-3, Bengaluru in Appeal No. CIT(A), Ranchi/10297/2017-18 dated 08/07/2024 for the A.Y. 2012-13 and the order of the ld. CIT(A), NFAC, Delhi in Appeal No. CIT(A), Ranchi/10298/2017-18 16/02/2024 for the A.Y. 2013-14 respectively.
Shri M.K. Chowdhary, ld. Authorised Representative represented on behalf of the assessee and Shri Rajib Jain, ld. CIT-DR represented on behalf of the revenue.
The ld. AR of the assessee has placed before us the death certificate of the assessee. The date of death is noticed to be 12/12/2020. A perusal of the assessment order shows that the assessment order has been passed for both the assessment years on 28/12/2017. The order of the ld. JCIT(A) for the & 63/Ran/2025 Late Sabita Prasad Vs ITO A.Y. 2012-13 is dated 08/07/2024 and the order of the ld. CIT(A), NFAC for the A.Y. 2013-14 is dated 16/02/2024. Both these orders, admittedly, are after the demise of the assessee. Obviously, the legal representative of the assessee has to be brought on record. This has not yet been done. This being so, in the interest of justice, the issues in these appeals are restored to the file of the Assessing Officer for readjudication after bringing the legal representative of the assessee on record. The Assessing Officer shall be in continuation of the proceedings by issuance of the notices to the legal representative of the assessee.
In the result, both the appeals of assessee are partly allowed for statistical purpose. Order announced in open court on 06/01/2026