HC on Continuation of proceedings against dead person in name of legal representative

V. Srinivasan Vs CIT (Madras High Court)

Assessments made in the name of dead person cannot be held to be non-est merely because the procedural requirements of taking on record the legal representative are not complied with. The Assessing Authority is not expected to have knowledge of the fact of the death of Assessee when he passed the orders and therefore, there is an obligation on the legal representative to bring such fact to the notice of the Assessing Authority.

We are of the opinion that when this fact was brought to the notice of the CIT (Appeals) for the first time, the said authority should have taken the said fact on record, which he has done, but he should either have passed the Assessment Orders on merits while exercising his appellate powers or should have remand the case back to the Assessing Authority for framing Assessments again in the name of the legal representative in accordance with law. Having not done that, the Revenue was justified in approaching the learned Tribunal and we do not find any error in the orders passed by the learned Tribunal remanding the matter back to the Assessing Authority for passing fresh Assessments in the name of the legal representative Mr.V.Srinivasan. It goes without stating that upon such remand, the Assessee will have every right to raise objections on the merits of assessments to be framed against the legal representative, but the same was not done. Therefore, the Tribunal rightly remanded the matter back to the AO for passing fresh assessments in the name of the legal representative.