Appellate order against a deceased assessee is non est; legal heirs must be impleaded before fresh merits disposal.

An appellate order passed after the assessee's death was treated as non est in law because an order cannot validly survive against a deceased person. The proper course was to bring the legal heirs on record before deciding the first appeal. The matter was remitted for impleadment of the legal heirs and fresh adjudication on merits by the first appellate authority.

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Issues: Whether the appellate order passed after the death of the assessee was non est in law and whether the matter was required to be remitted for fresh disposal after impleadment of the legal heirs.

Analysis: The order of the first appellate authority had been passed after the assessee had already died. An order passed against a deceased person could not survive in law. The proper course was to have the legal heirs brought on record and thereafter decide the first appeal afresh on merits.

Conclusion: The appellate order was treated as non est in law and the matter was remitted to the Commissioner of Income Tax (Appeals) for impleadment of the legal heirs and fresh adjudication on merits.

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