AO's appeal dismissed for filing in deceased person's name without legal heir details in Form 36

ITAT Mumbai dismissed the AO's appeal as it was filed in the name of a deceased person without proper mention of legal heirs. Form 36 and authorization memo showed the assessee's name as a dead person, making the appeal procedurally invalid. Additionally, the AO failed to file the complete CIT(A) order. The tribunal granted liberty to the AO to refile the appeal in revised Form 36 with proper legal heir details and reasons for delay, but dismissed the current appeal without examining merits due to procedural irregularities.

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Issues involved:
The judgment involves issues related to the appeal filed by the Assessing Officer against the appellate order passed by the National Faceless Appeal Centre, Delhi, regarding the assessment order passed under Section 144 read with section 143(3) of the Income-tax Act, 1961.

Grounds of Appeal:
The Assessing Officer raised multiple grounds of appeal challenging the deletion of additions made, including issues related to the Remand Report, non-cooperation of the assessee, abnormal cash deposits, unexplained loans/credits, interest claimed on unexplained loans/credits, and overall lack of satisfactory explanations by the assessee.

Assessment Proceedings:
The case involved scrutiny of the assessee's return of income due to abnormal cash deposits during the demonetization period. The Assessing Officer found discrepancies in cash sales, unexplained loans, and interest claimed on those loans. The total income was assessed at a higher amount based on these findings.

Appellate Order:
The appeal was filed by the legal heir of the deceased assessee. However, the appeal was considered irregular as it was filed in the name of the deceased person without mentioning the legal heir. The incomplete filing of the appellate order was also noted. Consequently, the appeal of the Assessing Officer was dismissed without discussing the merits of the case.

Conclusion:
The judgment resulted in the dismissal of the appeal filed by the Assessing Officer due to irregularities in filing in the name of the deceased person without proper mention of the legal heir. The cross objection filed by the assessee was also dismissed. The parties were given the liberty to take appropriate actions if they wished to pursue further legal recourse.

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