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TMI Blog2020 (5) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... me of a dead person, is not a valid order. Accordingly,set aside the order of the CIT(A), which is passed in the name of a dead person, and direct him to bring on record the name of legal heir and decide the issue afresh after affording a reasonable opportunity of being heard to the assessee (legal heir). Appeal filed by the assessee is partly allowed for statistical purposes. - ITA No.2468/Bang/2019 - - - Dated:- 27-4-2020 - Shri Chandra Poojari, Accountant Member For the Appellant : Sri.V.Srinivasan, Advocate For the Respondent : Dr.Ganesh R.Ghale, Standing Council for DR ORDER This appeal filed by the assessee is directed against the order of the CIT(A) dated 27.09.2019. The relevant assessment year is 2010-2011. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant had filed his bank statements and explained the cash deposits made therein out of anterior withdrawals made from the same bank account under the facts and in the circumstances of the appellant s case. 5. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and justice rendered and the appellant may be awarded costs in prosecuting the appeal and also order for the refund of the institution fees as part of the costs. 3. The facts of the case are that the assessee is a retail dealer in fertilizer, who filed return of income for the assessment year 2010-2011 on 24.09.2010, admitting total income at ₹ 2,59,260. The assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced any details or furnished any explanation, hence the entire transaction mentioned in the ITS data is brought to tax as unexplained cash credit u/s 68. Even during the course of appeal proceedings the appellant could not substantiate and furnish any evidence and therefore the addition made by the AO is hereby upheld. 4. Against the above orders of the Income Tax Authorities, the assessee is in appeal before the Tribunal. At the outset, the learned AR submitted that despite intimating the CIT(A) that Sri.Nagendra Swamy, in whose case the appeal was filed before the CIT(A), expired on 16.10.2017, vide assessee s letter dated 12th April, 2018. However, the CIT(A) passed the impugned order on 27.09.2019, only in the name of Sri.Nagendra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name of the legal heirs, but in the name of an individual, who has already expired on 16.20.2017. Therefore, it cannot be said that the assessee, an individual is in existence in the name of Sri.R.Nagendra Swamy, in whose name the order was passed. In my opinion, an order passed in the name of a dead person, cannot be regarded as a valid order as he cannot be a person to be an assessee. In consequent thereof, it cannot be regarded to have been passed an order in the name of the assessee. Under sec.2(7) of the I.T.Act, his legal representatives being different human beings from Sri.R.Nagendra Swamyand they are deemed to be the assessee in view of the provisions of section 159 of the I.T.Act. Section 159(1) of the I.T.Act stressed that when a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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