PER BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-17, New Delhi, dated 04 th January, 2016, for the A.Y. 2007-2008, challenging the deletion of addition on account of deemed dividend under section 2(22)(e) of the I.T. Act, 1961 in a sum of Rs.51,95,050. ITA.No.1664/Del./2016 Mrs. Suman Bhatia, New Delhi.

2. In this case, the A.O. passed the assessment order in the name of assessee Mrs. Suman Bhatia, through legal-heir Shri Ramesh Chandra Bhatia vide order dated 27 th March, 2014 under section 143(3)/148 of the I.T. Act, 1961. The legal-heir of the assessee filed appeal before the Ld. CIT(A). The Ld. CIT(A) also decided the appeal in the name of deceased assessee through her legal heir deleting the addition under section 2(22)(e) of the I.T. Act, 1961.

3. However, the department has now filed the appeal before the Tribunal against the impugned order in the name of the deceased assessee without incorporating the name of the legal-heir. Since the assessee is stated to have expired at the stage of the reassessment itself and appeal is filed by the Department before the Tribunal against the deceased-assessee i.e., dead person without mentioning the legal-heir in the appeal papers, therefore, the appeal of the Revenue is not maintainable being filed against the dead person. In this view of the matter, the Department appeal is dismissed with a liberty to the Revenue to file fresh appeal in accordance with law, if so advised, against the legal-heirs of the deceased assessee. ITA.No.1664/Del./2016 Mrs. Suman Bhatia, New Delhi.

4. In the result, Departmental appeal stands dismissed in limine. Order pronounced in the open Court. Sd/- Sd/- (O.P.KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi, Dated 07 th February, 2018 VBP/- Copy to

1. The appellant

2. The respondent

3. CIT(A) concerned

4. CIT concerned

5. D.R. ITAT D Bench, Delhi

6. Guard File. // BY Order // Assessment. Registrar : ITAT Delhi Benches : Delhi.