Kanika Sardana (Legal Heir of Late Arjun Dev) Vs ITO (ITAT Delhi)
Dead Men Tell No Tales- CIT(A) Order Quashed as Passed Against Dead Person – Matter Restored for Legal Heir
AO had framed assessment u/s 147 r.w.s. 263 on 31.03.2022 for AY 2011-12. Against this, an appeal was filed before NFAC/CIT(A)), which came to be decided vide order dated 06.03.2025.
However, it was an admitted fact that Assessee had expired on 14.10.2023, well before the order of CIT(A). Despite this, the NFAC proceeded ex-parte & passed the order for “non-prosecution” in the name of the deceased. The legal heir, Smt. Kanika Sardana, thereafter approached the Tribunal.
The Tribunal noted that the order of CIT(A) was passed against a non-existent/ dead person, which is a complete nullity in law. The fact of death was on record, hence the appellate authority ought to have proceeded in the name of the legal heir. An order passed on a deceased person cannot be sustained.
ITATheld that the order passed by CIT(A) is invalid. The matter was therefore remanded back to the file of CIT(A) with a direction to frame the appellate order in the name of the legal heir after providing due opportunity of being heard. The appeal was thus allowed for statistical purposes.
