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2014 (7) TMI 1209 - AT - Income TaxAssessment against late assessee - legal heirs of the assessee were not brought on record before passing the order by Ld. CIT (A) - Held that:- We find merit in the submission of the Ld.AR. The Ld. A.R. has produced the death certificate of the assessee before us in order to establish that the assessee had expired on 03/01/2013 ie., before the date of the order of Ld.CIT(A) on 28/03/2013. Therefore in the interest of justice, we hereby remit the matter back to the file of the Ld. CIT (A) to pass appropriate order as per law and merits after bringing the legal heirs on record and affording sufficient opportunity to them of being heard.
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