ARJUN DEV,GURUGRAM HARYANA vs. ITO, UDYOG VIHAR GURUGRAM
What did the Tribunal hold?
The Tribunal held that the CIT(A) order passed on a deceased person is invalid. Therefore, the issue was remanded back to the CIT(A) to pass a fresh appellate order on the legal heir after providing an opportunity of being heard.
What were the facts?
The assessee expired before the CIT(A) passed an ex-parte order. The appeal was filed by the assessee's legal heir, Kanika Sardana. The original assessment order was framed under Section 147 read with Section 263 of the Income Tax Act, 1961.
What were the issues?
Whether an appellate order passed by the CIT(A) on a deceased assessee is valid? The procedure to be followed by the CIT(A) when the assessee is deceased at the time of passing the order.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘SMC’: NEW DELHI
Before: SHRI MAHAVIR SINGH
ORDER This appeal by the assessee is arising out of the order of the Ld. CIT(A)/National Faceless Appeal Centre, Delhi in Appeal No. NFAC/2010- 11/10145908, vide order dated 06.03.2025. The assessment was framed by the Assessing Officer u/s 147 r.w.s. 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the relevant Assessment Year 2011-12 vide order dated 31.03.2022.
At the outset, it is noticed from the grounds of appeal that the assessee expired on 14.10.2023 and the order of the Ld. CIT(A) is dated 06.03.2025 and that also ex-parte and further for non-prosecution by the assessee. It means that the appellate order passed by the ld. CIT(A) is on non-existent person/dead person, which is not valid and hence quashed.
However, it was noticed that appeal before the Tribunal is filed by the assessee’s legal heir Kanika Sardana and as the First Appellate Authority has passed order on dead person, we remand this issue back to the file of the ld. CIT(A) and direct him to frame the appellate order on legal heir after giving due opportunity of being heard to the assessee. In terms of above, the appeal of the assessee is allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 01st September, 2025
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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