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2023 (2) TMI 164 - AT - Income TaxRevision u/s 263 - order passed on a deceased assessee - intimation about Death of assessee - legal heir did not know the proceedings having been initiated u/s.263 - HELD THAT:- Admittedly, the facts remain that on the death of an individual, Government draws information in respect of death from the cremation spot or on the basis of doctor’s death certificate. The State Government then issues the death certificate within 7 to 14 days. It is after this that the legal heir certificate is applied and obtained. Admittedly, the year 2020 & 2021 was the Covid period. The assessee died on 12.10.2020 due to cancer. The death certificate has been issued after nearly four months being 1.2.2021. Admittedly, there is no provision under which the legal heir could have intimated the revenue regarding the death of the assessee as they had no certificate issued by the statutory authorities to prove the death. Without the statutory authority certificate, the revenue would not accept the factum of the death either. It is only after obtaining the death certificate, the legal heir certificate can be applied for. The legal heir certificate has been issued to the assessee on 28.2.2022. Thus, a perusal of the screen shot of the e-filing of the revenue authorities shows that legal heir certificate has been filed before the revenue authorities on 21.3.2022 and the same has been approved within 3-4 days. Thus, clearly, the revenue has acted fast when it received the legal heir certificate. There has been delay at the level of State Government in issuing necessary certificate. Fault cannot be placed on the Revenue or the assessee. The prayer of the ld CIT DR that the issues should be restored to the file of the Pr. CIT for re-adjudication of the issues in the name of the legal heir of the assessee cannot be acceded to because the proceedings would be a fresh proceedings by issuance of the show cause notice to legal heir of the assessee and the adjudication thereof and this would not be possible as the time limit for the proceedings are time barred. An appellate authority does not have the authority to extend the limitation. These being the facts and considering the fact that the addition in appeal is only of Rs.11 lakhs, and as the order u/s.263 has been passed on a deceased assessee, same stands quashed. Appeal of the assessee stands allowed.
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