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2024 (4) TMI 547 - ITAT SURATPenalty u/s 271(1)(c) - An order in the name of dead person - appeal was filed by the legal heir of the assessee and legal heir of the assessee had intimated to the ld. CIT(A) that assessee had died inspite of this, the ld. CIT(A) passed the order in the name of dead person - HELD THAT:- We note that the information about the death of the assessee was available before the ld CIT(A), despite of this, the ld CIT(A) issued the notices for hearings, during the appellate proceedings in the name of dead person, and also passed the order in the name of dead person, which is not tenable in the law. That is, ld CIT(A) should have issued the notices, on the legal heirs of the assessee and the order should have been passed in the name of legal heirs of the assessee, which the ld CIT(A) has failed to do so. Therefore, order passed by the ld CIT(A) needs to be quashed and for that reliance is placed in the case of Savita Kapila [2020 (7) TMI 441 - DELHI HIGH COURT] wherein it was held that in absence of a statutory provision, a duty cannot be cast upon legal representatives to intimate factum of death of assessee under section 148 of the Act, after his death and, in such a case, it could not have been validity served upon assessee, said notice being invalid, was to be quashed. As decided in the case of PCIT vs. Maruti Suzuki India Ltd [2019 (7) TMI 1449 - SUPREME COURT] held that where assessee company was amalgamated with another company and thereby lost its existence, assessment order passed subsequently in name of said non-existing entity, would be without jurisdiction and was to be set aside. In the present case of assessee, the information about the death of the assessee was available before the ld CIT(A), despite of this, CIT(A) issued the notices for hearings, during the appellate proceedings in the name of dead person, and also passed the order in the name of dead person, which is not tenable in the law, hence we quash the order passed by ld CIT(A). Assessee appeal allowed.
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