2014 (9) TMI 926

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....l Heirs of the deceased and dismissing the appeal is improper and inconsistent with the rules of equity and fair play. 2. Because the withdrawal application filed by one of the three legal heirs of the deceased being apparently malicious, intended to cause them harm to the other two Legal Heirs, without adequate inquiry is contrary to the statute of law and judicial pronouncements. 3. Because the CIT(A) in all fairness, should have decided the appeal legally filed before him on merits as well. 3. Briefly, the facts of the case are that in assessment year 2007-08, the assessee filed return of income at Rs. 1440/-. The case was reopened for assessment on the basis of information received from office of ADIT(Inv.), Agra regarding unex....

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....eft three legal heirs, Munna Lal, Preetam Singh and Abhishek and two other daughters. The addition relates to the property which is referred to in the Will and according to the Will of the assessee, after his death, the property in question will be divided among the three sons as mentioned above. The ld. Counsel for the assessee referring to the said Will stated that since the property in question is held by all the three sons of the assessee as per Will of the deceased assessee, therefore, withdrawal of appeals by one of the legal heirs was not competent. He has relied upon the decision of High Court of Lahore in the case of CIT vs. Nawab Shah Nawaz Khan, 6 ITR 370, in which it was held that "no power of withdrawal of appeal before the AAC....

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....ome-tax Officer in not issuing notice to all the legal representatives was not bona fide and diligent. Litigation was the direct result of disregard of the basic requirement of issuing notice to all the legal representatives. (ii). That the assessment order made without notice to all the legal representatives of the deceased on submission of the returns suffered from procedural irregularities only and was liable to be corrected by setting aside the order and directing that the notice be issued to all the legal representatives in accordance with law. The assessment was not void and not liable to be annulled." 4.1 In the present case, once at the assessment stage, the AO was intimated of the death of the assessee then the AO should have....