LATE SUBHASH AGARWAL,KOLKATA vs. ITO, WD-56(3), KOLKATA, KOLKATA

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ITA 885/KOL/2014Status: DisposedITAT Kolkata28 April 2017AY 2006-20073 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the order passed by the CIT(A) on a deceased person is not maintainable. The appeal was restored to the CIT(A) for fresh adjudication after bringing on record the legal representatives.

What were the facts?

The assessee, Late Subhash Agarwal, passed away before the CIT(A) passed the impugned order. The appeal was filed by his legal heir, Smt. Gayatri Devi.

What were the issues?

Whether an order passed by the CIT(A) on a deceased assessee is legally valid and maintainable.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’BENCH,

Before: Shri J.Sudhakar Reddy & Shri S.S.Viswanethra Ravi

This appeal by Smt. Gayatri Devi being mother and legal heir of the assessee i.e late Subhash Agarwal is against the order dt: 17-12-2013 passed by the Commissioner of Income Tax (Appeals), XXXVI, Kolkata for the assessment year 2006- 07.

2.

It is noticed that at the time of hearing before us none appeared on behalf of assessee. However, Smt. Gayatri Devi, mother and legal heir of deceased assessee, late Subhash Agarwal filed an adjournment petition. Therefore, we proceeded 1 Late Subhas Agarwal to hear the ld.DR and dispose of the appeal on the basis of material available on record.

3.

At the time of hearing, it is noticed that the assessee, Subhash Agarwal died on 27-07-2013 and the CIT-A passed the impugned order on 17-12-2013. Admittedly, at the time of passing of the impugned order the assessee, Subhas Agarwal has expired. Thereby, the CIT-A passed the impugned order on a dead person, the assessee herein, which is not maintainable in the eye of law. Therefore, taking into consideration the submissions of Smt. Gayatri Devi, mother and legal heir of the assessee in the adjournment petition, we deem it fit and proper to restore the appeal to the file of CIT-A for fresh adjudication by bringing on record legal representatives of the deceased assessee and to pass an order as per law after giving adequate opportunity of hearing. The legal representatives shall be at liberty to file requisite evidences to substantiate the claim.

4.

In the result, the appeal of the assessee is allowed for statistical purpose. ORDER PRONOUNCED IN OPEN COURT ON 28/04/2017

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