2021 (2) TMI 1312 - AT - Income Tax

Rectification of mistake - Validity of order of this Tribunal as an ex-parte order passed against a dead person - HELD THAT - We find that a mistake apparent on record has crept into the order of this Tribunal dt. 22/11/2019 as it was passed on a dead person though the legal heir of the assessee had filed an application for being brought on record. Under these circumstances we recall the impugned order dt. 22/11/2019. The registry is directed to bring on record the legal heir of the assessee Shri Sumitro Das and post the case for fresh hearing in due course. The registry is further directed to issue notice of hearing to the legal heir Shri Sumitro Das. This miscellaneous application of the assessee is allowed.

Summary

The Appellate Tribunal ITAT Kolkata allowed the assessee's miscellaneous application to recall an ex-parte order passed against a deceased person in ITA No. 522/Kol/2015. The tribunal directed to bring on record the legal heir of the assessee, Shri Sumitro Das, for fresh hearing after finding a mistake in the previous order. The application was allowed on February 10, 2021.