DURAISAMY ALAGURAMAIAH,MADURAI vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

These appeals by the assessee are filed against the separate orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2015-16, vide orders dated 20.03.2024 & 21.03.2024. Since, facts are identical and issues are common, for the sake of convenience, these appeals were heard

At the outset, Ld. Counsel for the assessee, drew our attention to the ground no. 6 and stated that the appellate order was passed by the ld. CIT(A) on deceased person. He narrated the facts that the original assessment was framed by Assessing Officer u/s. 147 r.w.s. 144 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as “the Act”), vide order dated 28.09.2021. Aggrieved by the order of the AO, the assessee filed appeal before the ld. CIT(A) against this assessment. As per Form 35, appeal was filed on 27.10.2021 and 26.02.2022. Subsequently, the AO has passed an order u/s. 271(1)(c) of the Act on 28.01.2022 by levying the penalty of Rs.5,37,660/-. Aggrieved by the penalty order of the AO, the assessee preferred an appeal before the ld.CIT(A). The Ld. Counsel for the assessee stated that, the assessee died on 22.08.2022. The ld. CIT(A), passed appellate orders i.e., NFAC, Delhi after the death of the assessee. The Ld. Counsel for the assessee, took us through the appellant order and it is in the name of the deceased assessee “Duraisamy Alaguramaiah”

In view of the above, Ld. Counsel for the assessee requested that the order of the ld. CIT(A) may be quashed and matter may be restored back to the file of the ld. CIT(A) with a direction to pass a fresh appellate order on legal heir. When these facts are confronted, the ld.DR, could not controvert the above factual situation and agreed that, the matter may be restored back to the file of the ld. CIT(A) in the given facts and circumstances.

After hearing rival contentions and going through case records, we noted that the appellate orders for both appeals passed by the ld. CIT(A) i.e., NFAC, Delhi, was passed on 20.03.2024 & 21.03.2024, whereas as per statement of Ld.Counsel, assessee died on 22.08.2022, which is much prior to passing of the appellate order, which means that the order of the ld. CIT(A) is nullity and needs to be quashed. Now, we remit this matter back to the file of the ld. CIT(A) to implead the legal heirs and adjudicate both the appeals afresh after allowing reasonable opportunity of hearing to the legal heirs. In terms of the above, order of the ld. CIT(A) is quashed and matter restored back to the file of the ld. CIT(A) for fresh adjudication.