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.
High Court explains the meaning of term ‘enterprise’ appearing in section 80IA to means a project or an undertaking owned…
Addition deleted as assessee was only a carrier of cash and the real owner had come forward owning the cash…
Lokayukta Police not an ‘intelligence and security’ organisation and hence not exempt from disclosure of information under RTI Act 2005…
Payment of imprest whether a transfer within the meaning of section 269ST – case remanded for determination In a recent…
CA Misconduct – Appellate order quashed as final judgment was not passed by same members who heard arguments. In a…
Deceased homemaker can not be considered as dependant for award of compensation under MV Act. Courts to award a composite…