Curable procedural defect in appeal by deceased assessee led to restoration for fresh merits review

An appeal filed in the name of a deceased assessee was treated as suffering from a curable procedural defect, not a non-maintainable lapse. The assessment had been framed in the names of the legal heirs, and the first appellate authority's dismissal on maintainability was set aside. The assessee was directed to cure the defect, and the matter was restored to the Commissioner (Appeals) for fresh adjudication on merits. No substantive tax issue was decided at this stage, and the remand was limited to rectification of the procedural irregularity.

---

---

Issues: Whether the appeal filed in the name of a deceased assessee was liable to be rejected as not maintainable, and whether the matter required restoration to the Commissioner (Appeals) for fresh adjudication after curing the defect.

Analysis: The assessment had been framed under section 143(3) of the Income-tax Act, 1961 in the name of the legal heirs, but the appeal before the Commissioner (Appeals) was filed in the name of the deceased person and was dismissed on maintainability grounds. The defect was treated as removable, and the matter was directed to be reconsidered after correction of the procedural lapse.

Conclusion: The dismissal by the Commissioner (Appeals) was set aside, the assessee was directed to cure the defect, and the appeal was restored for fresh decision on merits.

Final Conclusion: The matter was remitted to the first appellate authority for de novo adjudication after rectification of the procedural defect, with no adjudication on the substantive tax merits.

---