TaxTMI 
TaxTMI 
1999 (9) TMI 67
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....w ? 2. Whether, on the facts and in the circumstances of the case, the order of remand by the Tribunal was legal and valid ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal acted legally in sending back the matter to the Assessing Officer after having held that the illness of the deceased had been established by evidence ? 4. Whether, on the facts and in the circumstances of the case, the disposal of the appeal by the Tribunal was in accordance with law ? 5. Whether, the finding of the Tribunal that the factum of illness had been argued for the first time is perverse and/or inconsistent with the evidence on record ?" None appeared for the assessee though the matter was adjourned for five times. Heard learned....
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....shed by this evidence. Moreover, it is seen penalties under section 271(1)(a) were not levied for these two years considering the assessee's illness during the relevant time. However, we may make it clear that the legal heir is fully responsible for the default committed by the deceased as laid down in section 159 in the following terms. Any proceeding which could have been taken against the deceased, if he had survived, may be taken against the legal representative and all the provisions of this Act shall apply accordingly and also the legal representative of the deceased shall for the purposes for this Act, be deemed to be an assessee. In view of this mandatory provision, it is difficult to appreciate the view of learned counsel for the a....
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....ee. In the next question the assessee has challenged the order of the Tribunal whether the remand of the matter to the file of the Assessing Officer was justified. On record we found that the plea of illness of Dr. G. C. Nandi was taken for the first time before the Tribunal, there is nothing wrong in the order of the Tribunal in remanding the matter back to the Assessing Officer. Therefore, we answer the second question also in the affirmative, i.e., in favour of the Revenue and against the assessee. In question No. 3 the assessee has raised the issue whether the Tribunal was justified in remanding the matter back to the Assessing Officer after having held that the illness of the deceased has been established by the evidence. We perused....