BALASUBRAMANIAM SUNDARESAN REP. BY L/H. UMAMAHESHWARI SUNDARESAN,CHENNAI vs. ITO, NCW-22(6), TAMBARAM

ITA 3204/CHNY/2025Status: DisposedITAT Chennai08 January 2026AY 2017-18Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R.RAGHUNATHA (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, following the decision of the jurisdictional High Court in Ramesh M. Mehta v. ACIT, set aside the impugned order and remanded the matter back to the Ld.CIT(A) to pass an appropriate order in the name of the legal heir of the deceased assessee.

What were the facts?

The appeal was filed by the assessee with a delay of 11 days, and the assessee's father, the original assessee, had expired before the impugned order was passed. The delay was condoned, and the appeal was admitted. The Ld.CIT(A) was informed of the assessee's death.

What were the issues?

Whether the appeal filed in the name of a deceased assessee is valid and can be adjudicated. Whether the order passed in the name of a deceased assessee needs to be set aside and remanded to the Ld.CIT(A) to pass an order in the name of the legal heir.

Which sections of the Income-tax Act were involved?

IT Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA

Hearing: 05.01.2026Pronounced: 08.01.2026

PER MANU KUMAR GIRI, JM: The captioned appeal filed by the assessee is directed against order

of the Ld. Commissioner of Income Tax (Appeals), ADDL/JCIT (A)-4,

ITA No.3204 /Chny/2025 & SP No.107/Chny/2025 (AY 2017-18) Balasubramaniam Sundaresan Mumbai [‘CIT(A)’ in short] dated 14.08

The order continues below.

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