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2015 (9) TMI 1413 - ITAT CHENNAI

2015 (9) TMI 1413 - ITAT CHENNAI - TMI - Revision u/s 263 - validity of order passed against the dead person - Held that:- As rightly contended by the Ld. representative for the assessee, the assessee Shri M.A. Margesan was not alive either on 06.09.2013, the date on which the show cause notice was issued or on 21.03.2014, the date on which the impugned order was passed by the Commissioner. The Commissioner has not taken any steps to implead the legal representative of the assessee. It is well s .....

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. Margesan is quashed.- Decided in favour of assessee - ITA No.1286/Mds/2014 - Dated:- 11-9-2015 - SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER Appellant by : Ms. Jharna B. Harilal, CA Respondent by : Shri A.V. Sreekanth, JCIT ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: This appeal by the Legal Representative of the assessee is directed against the order of the Commissioner of Income Tax, Chennai-VIII, Chennai, dated 21.03.2014 and pertains to assessment ye .....

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py of the letter addressed to the Commissioner on 12.12.2013, the Ld. representative submitted that the assessee Shri M.A. Margesan died on 13.06.2013. This letter was addressed to the Commissioner in response to show cause notice issued by the Commissioner under Section 263 of the Act on 06.09.2013. The power of attorney filed before the Commissioner was also on behalf of the Legal Representative of the deceased assessee Shri M.A. Margesan. Therefore, the Commissioner was well within his knowle .....

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