LATE SHRI SHREERAM REKHAI PRASAD SINGH,MALAD EAST vs. INCOME TAX OFFICER, WARD 41(3)(4), MUMBAI, MUMBAI

ITA 4518/MUM/2026Status: DisposedITAT Mumbai11 September 2026AY 2017-189 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-compliance with Section 249(4)(b) of the Income Tax Act. The assessee had expired shortly before the CIT(A) issued a notice, and the legal heir was unaware of the proceedings.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the death of the assessee and the subsequent circumstances of the legal heir. The order of the CIT(A) was considered null and void as it was passed against a deceased person without bringing the legal heirs on record.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without affording an opportunity to the legal heir, and whether the assessment proceedings were valid when passed against a deceased assessee.

Which sections of the Income-tax Act were involved?

Section 249(4)(b),Section 148,Section 147,Section 143(3),Section 50C,Section 234A,Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI PRABHASH SHANKAR

Pronounced: 11/09/2026

PER SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER:

This appeal is filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”] dated 26.11.2024, for the assessment year 2017-18. ITA 4518/MUM/2026 SMT. CHANDA SHREERAM SINGH LEGAL HEIR OF LATE

The order continues below.

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