Shivjeet Ghatge Vs ACIT (ITAT Pune)
Appellate Order Passed in Name of Deceased Invalid – ITAT Pune Remands Matter to CIT(A) for Fresh Adjudication in Legal Heir’s Name
Late Shri Vijaysinh Ghatge had expired on 09.01.2021. However, CIT(A) passed the appellate order on 08.05.2023 in his name, without bringing the legal heir on record. The legal heir furnished death certificate & argued that such an order was invalid in law.
Tribunal observed that once an assessee is deceased, proceedings must continue only in the name of legal heir as per the Act. Passing an order in the name of a dead person, without impleading legal heir, violates principles of natural justice. Accordingly, ITAT set aside CIT(A)’s order & remanded matter back with a direction to bring legal heir on record & adjudicate afresh after providing proper opportunity of hearing.
On the issue of limitation, Tribunal condoned a delay of 606 days in filing appeal by legal heir, being satisfied that sufficient cause existed.
FULL TEXT OF THE ORDER OF ITAT PUNE
This is an Appeal filed by the Legal Heir of Assessee against the Order of the Commissioner of Income tax (appeal) (NFAC) under section 250 of the Income Tax Act, 1961 for A.Y.2011-12 dated 08/05/2023 emanating from Assessment Order u/s.143(3) r.w.s.147 dated 27/12/2018.
