MOHAMMAD UMAR ABDUL HASAN KHAN (THROUGH LEGAL HEIR WIFE HASEENA BANO),BOISER vs. WARD 1, PALGHAR, PALGHAR

ITA 8815/MUM/2025Status: DisposedITAT Mumbai24 February 2026AY 2020-21Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal condoned the 18-day delay in filing the appeal, deeming it inadvertent and bonafide. Following the precedent set by the Bombay High Court in similar cases, the Tribunal held that issuing notices and orders in the name of a deceased person, when the department is aware of the death, renders such proceedings null and void.

What were the facts?

The appeal was filed by the legal heir of the deceased assessee, who passed away before the assessment and subsequent orders were issued. The delay in filing the appeal was attributed to communication difficulties faced by the legal heir. The crucial issue is that all notices and orders were issued in the name of the deceased assessee, despite the department having knowledge of his demise.

What were the issues?

Whether reassessment proceedings initiated and orders passed in the name of a deceased assessee, despite the department's knowledge of the death, are legally valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148A,Section 148,Section 159

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Income Tax Appellate Tribunal, “K (SMC

[ Per Rahul Chaudhary, Judicial Member:

1.

The present appeal preferred by the legal heir of the deceased Assessee is directed against the order, dated 18/09/2025, passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] whereby the Ld. CIT(A) had disposed off the appeal setting aside the Assessment Order, dated 03/12/2024, passed under Section 147 read with Section 144 read with Section 144B of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] for the Assessment Year 2020-2021. 2. The present

The order continues below.

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