(1.) THIS appeal by assessee is arising out of order of CIT(A) -XII, Kolkata in Appeal No. 555/XII/40(4)/07 -08 dated 23.03.2010. Assessment was framed by ACIT, Circle -41, Kolkata u/s. 143(3)/251 of the Income -tax Act, 1961 (hereinafter referred to as "the Act") for Assessment Year 1986 -87 vide his order dated 26.03.2002.
(2.) AT the outset, Ld. counsel for the assessee, Shri N.K. Poddar, Senior advocate stated that the assessee, Shri Shyam Abtar Jhunjhunwala expired on 02 -05 -2007 and appeal before CIT(A) was filed on 29 -06 -2006 by the assessee. When a query was put to Ld. Sr. advocate he stated that a death certificate was field before CIT(A) but he has not taken any step to bring the legal heirs of the assessee on record. On going through the cause title of the appellate order of CIT(A) dated. 23 -03 -2010 in appeal No. 555/XII/40(4)/07 -08 was passed on the death person, i.e., the assessee late Shri Shyam Abtar Jhunjhunwala. The order passed on the death person is a nullity and no order in the eyes of law. It is also a fact that there no laps on the part of the legal heirs of the assessee because the legal heirs informed CIT(A) that the assessee has expired and qua that a death certificate of Shri Shyam Abtar Jhunjhunwala was filed (the copy of which is also filed before us). Now only course left for us is that to set aside the order of CIT(A) and remit the issue back to the file of CIT(A) for bringing the legal heirs on record in term of Sec. 159 of the Act.
(3.) WHEN a query was put to Ld. CIT DR, Shri Varinder Mehta, he fairly conceded that yes the CIT(A) has to bring the legal heirs on record in terms of Sec. 159 of the Act. According to him, without bringing legal heirs on record, the matter cannot be proceeded with.