ARJUN DEV,GURUGRAM HARYANA vs. ITO, UDYOG VIHAR GURUGRAM

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. 2. 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 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.
4. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 01st September, 2025 [MAHAVIR SINGH]

VICE PRESIDENT

Dated 03.09.2025
f{x~{tÜ
f{x~{tÜ
f{x~{tÜ
f{x~{tÜ