Decided on May 23,2014



N.S.SAINI,AM. - (1.) THIS is an appeal filed by the assessee against the order of the CIT(A), Valsad dated 27.12.2012 by taking the following grounds of appeal: 1. On the facts and circumstances of the case, and in law, the learned CIT(A) has erred in restricting the addition from Rs 18,34,600/ - to Rs 1,66,949/ - as G.P. @ 9.10% made on account of the undisclosed income. 2. On the facts and circumstances of the case, and in law, the learned CIT(A) has erred in deleting the addition made on account of disallowances of expenses of Rs 7,78,364/ -.
(2.) NOTICE was issued to the respondent assessee by Registered Post with Acknowledgement Due on 07.05.2014 which was returned by the postal authorities on 09.05.2014 with the remarks "deceased".
(3.) THE Departmental Representative at the time of the hearing filed before us copy of the death certificate of the assessee Shri Akhter Nooruddinahmed Saiyed and pointed out therefrom that the assessee expired on 29.12.2009 and the impugned order of assessment was passed by the Assessing Officer on 21.11.2011. As the assessment has not been made in the name of the legal representative, therefore the assessment should be set aside and the matter should be restored back to the file of the Assessing Officer for making assessment afresh after bringing legal representatives of the assessee on record. We have heard the Departmental Representative and perused the orders of lower authorities and material available on record. We find that in the instant case, the assessment order was passed on late Shri Akhter Nooruddinahmed Saiyed u/s. 143(3) of the Act on 21.11.2011, and thereafter, the CIT(A) passed the appellate order on 27.12.2012. According to the death certificate of Shri Akhter Nooruddinahmed Saiyed filed before us by the Departmental Representative, the assessee had expired on 29.12.2009 which was much before the date of passing of the assessment order.;

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