Order passed on deceased person without bringing legal heirs on record null and void.

Order passed on deceased person name without bringing legal heirs on record null and void. This was held by ITAT in a recent judgment.

ABCAUS Case Law Citation:
947 2016 (06) ITAT
Assessment Year: 2008-09
Date of Judgment: June 2016

Brief Facts of the Case:
During the course of the proceedings before first appellate authority, the assessee died. This fact was brought to the notice of the CIT(A) by way of a letter seeking adjournment. Based on the said letter, the CIT(A) adjourned the matter. Thereafter, the CIT(A) passed the order in the name of the deceased assessee without bringing the legal heirs on record.

Aggrieved, the legal heirs filed an appeal before the Tribunal.

Held by ITAT:

It is well settled law that the order passed on a deceased person is null and void. Therefore, the order of the Ld. CIT(A) is null and void.