2023 (11) TMI 1300 - AT - Income Tax

Assessment framed in the name of legal heirs - assessee preferred appeal against the same in the name of deceased assessee - CIT(A) dismissed the same on the ground that the appeal is not maintainable in the name of deceased person - AR seeks adjudication on merits and sought removal of defects - HELD THAT - Accepting the plea of Ld. AR, the impugned order is set aside. We direct the assessee to remove the defect as noted by Ld. CIT(A). Thereafter, Ld. CIT(A) is directed to adjudicate the appeal on merits de novo. Appeal stand allowed for statistical purposes.

Summary

The appeal was delayed by 525 days due to an error in the date of service. Assessment was done in the name of legal heirs, but the appeal was filed in the name of the deceased, leading to dismissal. The appeal was allowed for statistical purposes and the impugned order was set aside for reevaluation.