What did the Tribunal hold?

The Tribunal dismissed the appeal due to the non-compliance of its earlier order to implead the legal heirs and the lack of persuasion from the assessee's side.

The assessee passed away, and an alleged legal heir filed an appeal. The Tribunal had previously directed the legal heirs to be impleaded, but this was not complied with due to lack of necessary documentation.

What were the issues?

Whether the appeal can proceed when the legal heirs of the deceased assessee have not been properly brought on record.

Sh. Manish Mahendru, New Delhi vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH “F” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI SANJAY AWASTHI

For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Hearing: 06.05.2026

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

This is an appeal filed by the Assessee who is since deceased. It is observed that the appeal has been filed by an alleged legal heir of the assessee. This fact was duly noted vide order-sheet entry dated 17.04.2025 as under: -

Allowed. Legal heirs be impleaded. Amended Bench: C Form 36 be filed. Adjourned to 12.06.2025 17-Apri-2025 (Thursday). Both parties are informed in the (Thursday) Open Court.

ITA No.2074/Del/2016 MANISH MAHENDRU Sd/- Sd/- AVDHESH KUMAR MISHRA ANUBHAV SHARMA (ACCOUNTANT MEMBER) (JUDICIAL MEMBER)

1.1 Thereafter, after several ineffective dates of hearing, the matter was listed before the present Bench on 06.05.2026.

The Ld. DR placed on record a report by ITO, Ward 49(1), Delhi as under: - “Sir/Madam Kindly refer to the captioned subject and the mail trail forwarded herewith. As per directions, proceedings were initiated to take legal heir of the assessee on records, however, in absence of Death/Surviving member/legal heir Certificate the legal heir could not be added to the PAN of the assessee. In this regard, communications were made on the last known address/e-mail of the assessee and also through e- filing portal but no response has been received. Hence, revised Form 36 along with Grounds of appeal may not be uploaded online taking legal heir on record at this stage. This is for your kind information and directions please.” 3. Considering the lack of persuasion in the present matter by the assessee and also the fact that the directions of the Bench to bring the legal heirs on record has not been complied with, we feel constrained to dismiss the present appeal, with liberty to the assessee to seek revival of the same once the legal heirs have been brought on record.

In the result, appeal of the assessee is dismissed.

ITA No.2074/Del/2016 MANISH MAHENDRU Order pronounced in the open court on 06.05.2026

Sd/- Sd/- (CHALLA NAGENDRA PRASAD) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 13.05.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Sr. No. Particulars Date 1 Date of dictation of Tribunal Order 11.05.2026 2 Date on which typed draft Tribunal Order is placed before the Dictation 13.05.2026 Member 3 Date on which typed draft Tribunal Order is placed before the other Member 13.05.2026 (in the case of DB) 4 Date on which the approved draft Tribunal Order comes to the Sr. P.S. /P.S. 13.05.2026 5 Date on which the fair Tribunal Order is placed before the Dictating Member 13.05.2026 for sign 6 Date on which the fair Order is placed before the other Member for sign (in 13.05.2026 the case of DB) 7 Date on which the signed order comes back to the Sr. P.S. /P.S for uploading 13.05.2026 on ITAT website 8 Date of uploading, if not, reason for not uploading 14.05.2026 9 Date on which the file goes to the Bench Clerk 14.05.2026 10 Date on which order goes for xerox 11 Date on which the file goes for endorsement 12 Date on which the file goes to the Superintendent/O.S. for checking 13 Date on which the file goes to the Assistant Registrar for signature on the order 14 Date on which the file goes to dispatch section for dispatch the Tribunal Order 15 Date of dispatch of order 16 Date on which file goes to Record Room after dispatch the order

SH. MANISH MAHENDRU,NEW DELHI vs. ITO, NEW DELHI

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