The Income-tax Appellate Tribunal (ITAT), Mumbai bench, has held as asessment order passed in the name of a deceased taxpayer to be ‘non-est’ (does not exist) and quashed the addition made to the taxable income of the deceased individual.
The taxpayer had passed away in August 2015 and the assessment order, which resulted in an addition of Rs. 1 crore to his taxable income for financial year 2009-10, was issued in February of the next calendar year.
The addition was upheld by Commissioner (Appeals) – Faceless Appeals Center, in an order dated May, 2023.
Subsequently, the legal heir, who was his wife, filed an appeal with the ITAT. She submitted that the Commissioner (Appeals) was duty-bound to bring her on record but had failed to do so. She pointed out that in another order passed by the ITAT in November 2020 she had been clearly mentioned as the legal heir.
Source: The Times of India
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