Heta Rawal (Legal Heir of Late Shri Shailesh Induprasad Rawal) Vs DCIT (ITAT Ahmedabad)
Appeal decided in name of dead assessee can’t stand: ITAT Ahmedabad remands 54F dispute to CIT(A)
Ahmedabad Tribunal held that appellate proceedings conducted in the name of a deceased assessee are legally unsustainable. Tribunal noted that Assessee had expired on 13-08-2017, yet notice u/s 250 was issued & order was passed in his name by NFAC/CIT(A), ignoring repeated intimations and submissions made earlier before jurisdictional CIT(A). Since legal heirs were not brought on record and appeal was dismissed without adjudicating merits relating to taxability of transaction as business income vs LTCG, denial of indexed cost & exemption u/s 54F, Tribunal held that principles of natural justice were violated. Accordingly, entire matter was set aside and restored to file of CIT(A) with direction to grant one final opportunity to legal heirs, bring them on record and then adjudicate all issues afresh on merits. Appeal was allowed for statistical purposes
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This appeal is filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi (in short “the CIT(A)”) dated 18.12.2024 for the Assessment Year (A.Y.) 2013-14 in the proceeding under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
