2024 (6) TMI 533 - AT - Income Tax

Appeal filed in the name of a dead person - irregularities in filing in the name of the deceased person without proper mention of the legal heir - HELD THAT - There is no mention of legal heir Mr. Shirish Ranjeet kumar Jain in form no.36 filed by the AO. The authorization memo submitted before us also clearly shows that name of the assessee is of a dead person. Naturally the appeal cannot be filed in the name of a dead person. There is another reason for dismissal of the appeal is that AO has not filed the complete order of the CIT (A) as stated above. This appeal of the AO deserves to be dismissed however we give liberty that if the learned Assessing Officer still wishes to file an appeal he must file the appeal in revised form no.36 along with the reasons for delay in filing of the appeal. Appeal of AO is dismissed without discussing the issue on merit as it is filed against the deceased assessee without mentioning anything about legal heir and also in incomplete manner.

Summary

Issues involved:
The judgment involves issues related to the appeal filed by the Assessing Officer against the appellate order passed by the National Faceless Appeal Centre, Delhi, regarding the assessment order passed under Section 144 read with section 143(3) of the Income-tax Act, 1961.

Grounds of Appeal:
The Assessing Officer raised multiple grounds of appeal challenging the deletion of additions made, including issues related to the Remand Report, non-cooperation of the assessee, abnormal cash deposits, unexplained loans/credits, interest claimed on unexplained loans/credits, and overall lack of satisfactory explanations by the assessee.

Assessment Proceedings:
The case involved scrutiny of the assessee's return of income due to abnormal cash deposits during the demonetization period. The Assessing Officer found discrepancies in cash sales, unexplained loans, and interest claimed on those loans. The total income was assessed at a higher amount based on these findings.

Appellate Order:
The appeal was filed by the legal heir of the deceased assessee. However, the appeal was considered irregular as it was filed in the name of the deceased person without mentioning the legal heir. The incomplete filing of the appellate order was also noted. Consequently, the appeal of the Assessing Officer was dismissed without discussing the merits of the case.

Conclusion:
The judgment resulted in the dismissal of the appeal filed by the Assessing Officer due to irregularities in filing in the name of the deceased person without proper mention of the legal heir. The cross objection filed by the assessee was also dismissed. The parties were given the liberty to take appropriate actions if they wished to pursue further legal recourse.