TMI Blog2013 (11) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... aracter the person on whom the estate devolves on the death of the party so suing or sued - The order of appeal was passed only after the death of the deceased assessee – The executors were appointed under the “will” of the deceased – The order of CIT(A) was set aside for fresh decision. - Tax Case (Appeal) No. 634 of 2013 - - - Dated:- 4-11-2013 - Chitra Venkataraman And T. S. Sivagnanam,JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehta. Aggrieved by the Assessment Order dated 29.02.2010, an Appeal was preferred by the said assessee before the Commissioner of Income Tax (Appeals). The said appeal was dismissed by the Commissioner of Income Tax (Appeals) under order dated 21.8.2012. 3. It is stated that pending the said Appeal, the assessee breathed his last, as evidenced by the death certificate issued by the Government of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aintainable and was dismissed. Aggrieved by the said order, the present Tax Case (Appeal) is preferred, by the assessee. 5. It is seen from Section 2(29) of the Income Tax Act, 1961legal representative is defined to have the meaning assigned to it in clause (11) of section 2 of the Code of the Civil Procedure, 1908. Section 2(11) of Code of Civil Procedure, read with section 2 (29) of the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly Naveen Shuklal Mehta, the said executors are competent enough to represent the estate of the deceased. The Trust was created by the deceased only under the 'Will'. Since the assessee Ramesh M. Mehta was not alive on the date when the order of the Commissioner of Income Tax was made and that the order cannot stand in the name of a dead person, we feel that in fitness of things the order of Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome Tax Appellate Tribunal are set aside and the matter is remanded to the files of Commissioner of Income Tax (Appeals). The present appellant is hereby directed to take necessary steps to file a petition, bring the facts before the Commissioner of Income Tax (Appeals) so on to enable the Commissioner of Income Tax (Appeals) to pass orders on the right person representing the estate of the dece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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