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of <h1>Orders Nullified Due to Proceedings Against Deceased; Case Remanded for Reconsideration with Mandated Hearing.</h1> The HC set aside the impugned orders dated 05.02.2015 and 14.01.2016 due to proceedings initiated against a deceased individual, rendering them null and ... Assessment against dead person - HELD THAT:- As been held in the decision of the Division Bench of this Court in CIT vs. M.Hemanathan [2016 (4) TMI 258 - MADRAS HIGH COURT] as well as in other judgments that if the proceedings has been initiated against a dead person, it would be a nullity, which aspect has not been taken note of by the authorities while passing the subsequent orders in original, as well as in the revision. If that be the case, it would be appropriate to direct the respondents to consider such a situation afresh. In the light of the above observations, the impugned order passed by the third respondent and the first respondent, are hereby set aside and the matter is remanded back to the second respondent, who shall consider the same afresh, after giving due opportunity of personal hearing to the petitioner herein and shall pass appropriate orders in accordance with law, as expeditiously as possible. Issues:1. Department's communication regarding non-filing of returns after the petitioner's mother's demise.2. Legal implications of initiating proceedings against a deceased individual.3. Validity of subsequent orders passed by the authorities.4. Relief sought by the petitioner regarding the impugned orders.Analysis:1. The petitioner's deceased mother received letters from the Department for non-filing of returns post her demise. The petitioner informed the Deputy Commissioner about the death and subsequent filing of returns by legal heirs. Despite this, further letters were sent to the deceased, leading to Assessment Orders and other decisions being made based on incorrect information.2. The counsel highlighted the legal position established in previous judgments, including CIT vs. M.Hemanathan, stating that proceedings against a deceased person are considered null and void. This argument emphasizes the necessity for the authorities to reevaluate the situation and take appropriate action.3. The High Court acknowledged the preliminary grounds raised by the petitioner's counsel and set aside the impugned orders dated 05.02.2015 and 14.01.2016. The matter was remanded back to the relevant authority for reconsideration, with specific instructions to provide the petitioner with a personal hearing and to ensure that any subsequent orders are passed in accordance with the law within a specified timeframe.4. Consequently, the writ petitions were disposed of without any costs, and the connected miscellaneous petitions were closed. The judgment focused on rectifying the errors made due to the incorrect handling of the deceased individual's tax matters and emphasized the importance of following legal procedures even in such situations.This detailed analysis of the judgment provides a comprehensive overview of the issues raised and the court's decision, ensuring a thorough understanding of the legal implications and the corrective actions taken by the High Court.
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