LATE AJAY KUMAR LABH,RANCHI vs. CIT(APPEAL) FACELESS, DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER

ITA No. 106 to 108/Ran/2026 (Assessment Years: 2014-15 to 2016-17) Late Ajay Kumar Labh, I.T.O., Through Legal Heir Prashant Labh, Ward 1(1), Vs. Flat No. 3A, Rameshwar Apartment, Ranchi. Phase-3, Ashok Kunj Nagar, Doranda, Doranda H.O., Ranchi-834002 (Jharkhand) PAN No. AAFPL 1009 D Appellant/ Assessee Respondent/ Revenue

Assessee represented by Shri M.K. Choudhary, A.R. Department represented by Shri Sandipan Khan, Sr.DR Date of hearing 30/07/2026 Date of pronouncement 30/07/2026

O R D E R PER: BENCH 1. These are the appeals filed by the legal heir of the assessee Late Ajay Kumar Labh against the separate orders of the ld. CIT(A), NFAC, Delhi all dated 30/12/2025 for the A.Y. 2014-15 to 2016-17 respectively. 2. Shri M.K. Choudhary, ld AR appeared for the assessee and Shri Sandipan Khan, ld. Sr.DR appeared for the revenue. 3. It was submitted by ld AR that the assessee expired on 13/12/2024 during the pendency of the appeal before the ld. CIT(A). The legal heir of the assessee namely Prashant Labh has filed revised Form-36 which reads as follows:

It was the prayer made by the ld. AR that the orders passed by the Assessing Officer were ex parte orders, therefore, the issues involved in all these appeals may be restored back to the file of the Assessing Officer for fresh adjudication.

The legal heir of the assessee would undertake to cooperate in the set aside proceedings before the Assessing Officer. 4. In reply, the ld. Sr.DR did not raise any serious objection. 5. We have considered the rival submissions. As it is noticed that the assessment orders passed by the Assessing Officer are ex parte orders and the assessee has expired during the pendency of the appeal before the ld. CIT(A). Therefore, in the interest of justice, the issues in all these three appeals are restored to the file of the Assessing Officer for readjudication. Notices shall be issued to the legal representative of the assessee namely Shri Prashant Labh, who has filed these appeals, his PAN No. is AITPL9339C, his address as provided by the ld. AR is Flat No. 3A, Rameshwaram Apartment, Phase-3, Ashok Kunj, Ashok Nagar, Ranchi-834002 (Jharkhand), his e-mail address is labh.prashant@gmail.com and his mobile number is 9011981847. In the above facts and circumstances, the issues in all these appeals are restored to the file of the Assessing Officer for readjudication after granting the assessee adequate opportunity of being heard. 6. In the result, all these three appeals are partly allowed for statistical purposes. Order announced in open court on 30/07/2026. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 30/07/2026 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT