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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.
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.
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.