2014 (4) TMI 1334 - AT - Income Tax

Appeal held non-existent after appellant's death before administrative order; case remitted for impleading legal heirs and resuscitation

The appeal was held not to survive because the appellant died before the CIT(A) passed its order, rendering the CIT(A) order non est. The ITAT remitted ... Appellate order as passed after the death of the erstwhile appellant - right of legal heirs - HELD THAT:- This appeal does not survive before us for the reason that the late appellant had expired before passing of the order by the CIT (A). The order of the CIT (A) has in fact become non est in law. The appeal therefore has to be resuscitated. For that purpose, we are remitting back the file to the rolls of the CIT (Appeals). The Commissioner of Income Tax (Appeals) is directed to implead the legal heirs on record after processing the impleading petition that may be filed by the legal heirs.Thus, this appeal filed by the assessee is remanded. Appeal relates to penalty under Section 271(1)(c) for AY 2009-10 and challenges the Commissioner of Income Tax (Appeals) order dated 30.5.2013. The assessee expired on 30.4.2013, prior to the CIT(A) order. The Tribunal holds that the CIT(A) order is 'non est in law' because it was passed after the appellant's death. Consequence: the appeal does not survive in its present form and must be resuscitated. The file is remitted to the Commissioner of Income Tax (Appeals) with directions to allow the legal heirs to seek impleadment by filing the appropriate petition; upon impleadment the CIT(A) is to dispose of the appeal 'on merit, afresh as per law.' The appeal is remanded and permitted to proceed; result recorded as allowed for statistical purposes.