SUNITA PANKAJ PATEL LEGAL HEIR OF PANKAJ PATEL,NAGPUR vs. DCIT/ACIT CIRCLE-2,NAGPUR, NAGPUR

ITA 439/NAG/2025Status: DisposedITAT Nagpur19 June 2026AY 2018-1910 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that passing an assessment order in the name of a deceased person, even if the legal heir participated, vitiates the order. The explanation of technical glitches for incorrect naming was deemed insufficient to cure this fundamental defect.

What were the facts?

The assessee's appeal concerns an assessment order passed in the name of a deceased individual. The Assessing Officer was aware of the assessee's death before the assessment proceedings commenced and even transferred the case to bring legal heirs on record.

What were the issues?

Whether an assessment order passed in the name of a deceased person is legally valid, even if the legal heir participated in the proceedings. Whether a technical glitch in naming can cure a jurisdictional defect.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

Before: SHRI ANUBHAV SHARMA & SHRI KHETTRA MOHAN ROY

For Appellant: Ms. Veena Agrawal, CA
For Respondent: Shri Pankaj Kumar, CIT DR
Hearing: 10.06.2026Pronounced: 19.06.2026

PER ANUBHAV SHARMA, JM:

This appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi (for short, “CIT(A)”), dated 19/05/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”), for the Assessment Year (AY) 2018-19. 2. Heard and perused the record.

3.

The appeal in hand has been filed by Miss. Sunita Pankaj Patel as legal heir of Mr. Panjak Patel, who is assessee and the impugned order dated 30 th September, 2021 passed under Section 143(3) of the Act shows that the same has been passed in the name of Pankajbhai Natwarlal Patel who is deceased husband of the present appellant.

The order continues below.

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