Bharat Kumar Velusamy Vs ITO (ITAT Chennai)
CIT(A) Passed Order After Assessee’s Death—Violation of Natural Justice; Matter Remanded for Fresh Hearing
Legal heir filed appeals challenging CIT(A)’s orders dated 30.09.2024. Appeals were delayed by 237 days. Legal heir explained that the deceased assessee never informed him about ongoing assessment/appellate proceedings, & assessee had died on 13.06.2023—well before CIT(A) passed orders in 2024. Tribunal accepted this explanation & condoned delay.
On merits, Tribunal found that CIT(A) passed orders without hearing the assessee, who had already passed away more than a year earlier. This constituted clear violation of natural justice. Therefore, regardless of additions made in reassessment orders u/s 143(3)/147 for AYs 2012-13 & 2013-14, CIT(A)’s orders could not stand.
Tribunal accordingly set aside CIT(A)’s orders & restored both appeals to CIT(A) for fresh adjudication after giving the legal heir proper opportunity, as required u/s 250(6). Legal heir was directed to produce all relevant documents.
Appeals allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT CHENNAI
These are appeals preferred by the legal heir of assessee [Shri K. Velusamy] against the orders of the Learned Commissioner of Income Tax (Appeals), (hereinafter referred to as “the Ld.CIT(A)”), Chennai-18, both dated 30.09.2024 for the Assessment Years (hereinafter referred to as “AY”) 2012-13 & 2013-14.
