SURESH KUMARESAN ASARI (DECEASED), REPRESENTED BY WIFE MRS. SUDA SURESH ,MARTHANDAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, NAGERCOIL

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ITA 1525/CHNY/2023Status: DisposedITAT Chennai18 April 2024AY 2017-18Bench: SHRI MAHAVIR SINGH, HON’BLE (Vice President), SHRI S. R. RAGHUNATHA, HON’BLE (Accountant Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the appellate order passed by the CIT(A) after the assessee's death is a nullity. The matter was remitted back to the CIT(A) to implead the legal heirs and adjudicate the appeal afresh.

What were the facts?

The assessee passed away before the CIT(A) passed the appellate order. The appeal was filed against an assessment order framed under Section 143(3) of the Income-tax Act.

What were the issues?

Whether an appellate order passed after the death of the assessee is valid. The need to implead legal heirs for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGH, HON’BLE & SHRI S. R. RAGHUNATHA, HON’BLE

Hearing: 18.04.2024Pronounced: 18.04.2024

PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 27.10.2023 and pertains to assessment year 2017-18.

2.

At the outset, Ld. Counsel for the assessee, drew our attention to the ground no. 2 and stated that the appellate

:-2-: ITA. No: 1525/Chny/2023 order passed by the ld. CIT(A) is passed on deceased person. He narrated the facts that the assessment was framed by ACIT, Circle -1, Nagercoil, u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”), vide order dated 23.12.2019. The assessee filed appeal before the ld. CIT(A) against this assessment. As per Form 35, appeal was filed on 21.01.2020. The Ld. Counsel for the assessee, then filed a copy of death certificate and stated that, the assessee died on 22.04.2021. The ld. CIT(A), passed appellate order i.e., NFAC, Delhi vide order dated 27.10.2023, 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 “Suresh Kumaresan Asari”.

4.

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. Sr. DR, Shri. D. Hema Bhupal, JCIT, 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.

:-3-: ITA. No: 1525/Chny/2023 5. After hearing rival contentions and going through case records, we notice that the appellate order passed by the ld. CIT(A) i.e., NFAC, Delhi, was passed on 27.10.2023, whereas as per death certificate, assessee died on 22.04.2021, 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 the appeal 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.

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