LATE RAMA KUMARI MUNNA REPRESENTED BY SHRI SHIVAYYA MUNNA HUSBAND LEGAL HEIR,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

ITA 541/VIZ/2025Status: DisposedITAT Visakhapatnam18 February 2026AY 2016-17Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI OMKARESHWAR CHIDARA, HON'BLE (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing the death of the assessee and the illiteracy of the legal heir. The Tribunal held that the CIT(A)'s order passed in the name of the deceased assessee was invalid and could not be sustained. The matter was set aside to the CIT(A) for re-adjudication after impleading the legal heir.

What were the facts?

The assessee, represented by her legal heir, filed an appeal against an order of the CIT(A) which upheld the Assessing Officer's order. The assessee had expired during the pendency of the appeal before the CIT(A), and the CIT(A) passed the order in the name of the deceased assessee. The appeal before the ITAT was filed with a delay of 192 days due to the demise of the assessee and the illiteracy of her legal heir.

What were the issues?

Whether the CIT(A) order passed in the name of a deceased assessee is valid. Whether the delay in filing the appeal warrants condonation.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 2(47)(v),Section 143(2),Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM

Before: SHRI RAVISH SOOD, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

For Appellant: Shri C. Subrahmanyam, CA
Pronounced: 18.02.2026

PER RAVISH SOOD, JM:

The present appeal filed by the assessee (since deceased) through her legal heir is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 26.12.2024, which in turn arises from I.T.A.No.541/VIZ/2025 Late Rama Kumari Munna the order

The order continues below.

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