SMT. MANJU DODI (SINCE DECEASED) LEGAL HEIR GOURAV MODI,KOLKATA vs. ACIT, CIRCLE-35, KOLKATA, KOLKATA

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ITA 193/KOL/2015Status: DisposedITAT Kolkata08 July 2016AY 2006-20072 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the order passed by the CIT(Appeals) in the name of a deceased assessee is not tenable in law. The matter was set aside and remitted back to the CIT(Appeals).

What were the facts?

The assessee passed away before the impugned order was passed by the CIT(Appeals). The CIT(Appeals) order was passed in the name of the deceased assessee.

What were the issues?

The primary issue was the validity of an order passed by the CIT(Appeals) in the name of a deceased assessee. The tribunal also considered the procedural aspect of impleading legal heirs.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B(SMC

Before: Shri P.M. Jagtap

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-10, Kolkata dated 30.12.2014 for the assessment year 2006-07.

2.

At the time of hearing, the ld. counsel for the assessee has informed that the assessee has expired on 11.03.2014. It is thus clear that the impugned order passed by the ld. CIT(Appeals) on 30.12.2014 in the name of the assessee after her death is not tenable in law. I, therefore, set aside the said order passed by the ld. CIT(Appeals) and remit the matter ./2015 Assessment year: 2006-2007 Page 2 of 2 back to him for disposing of the appeal of the assessee afresh after impleading the legal heirs of the assessee and giving notices to them.

3.

In the result, the appeal of the assessee is treated as allowed for statistical purposes.

Order pronounced in the open Court on July 14, 2016.

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