Re: Filing of form in case of Deceased Person
Respected Sir,
Assessee died on 24.07.2016. After his death, his PAN has been deactivated. He has two sons. Legal heir tried numerous times to ‘Register as Representative’ in e-filing portal of Income Tax Department but the same was rejected due to requirement of ‘Legal Heir Proof’. The assessee died in Bali, Indonesia and therefore the representative is facing difficulties in obtaining legal heir proof from appropriate authorities. Due to this reason only, appeal was also filed by legal heir in physical form instead of electronic form. Legal heir of assessee wants to opt for Vivaad se Vishwas Scheme which can be filed electronically only. Since the PAN of assessee does not exist and we are unable to register any representative in e-filing portal, what remedy/options are available in such cases, to file declaration under the scheme.
As we understand, the Department requires proof of being a legal heir. First, it would be advisable to submit such proof available with the legal heir before the concerned AO and designated authority. It is advisable to approach the designated authority . In case designated authority is not accepting the declaration, the assessee can file Writ Petition before the Hon’ble High Court . High Court has the power to direct the designated authority to accept the declaration
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