LATE SH MANGAT SINGH THROUGH LEGAL HEIR SH MUKESH TYAGI,HAPUR vs. INCOME TAX OFFICER HAPUR, NATIONAL FACELESS APPEAL CENTRE

This appeal has been filed by the Assessee against the order dated 24.5.2023
passed by the National Faceless Appeal Centre (NFAC), Delhi relating to assessment year 2011-12. 2. At the outset, Ld. Counsel for the assessee submitted that impugned order of the Ld. CIT(A) has been made on a dead person namely Late Shri Mangat Singh, which is not sustainable in the eyes of law. However, it should be made in the name of legal heir of (Assessee) Shri Mangat Singh, namely Shri Mukesh Tyagi, after putting his name on record being legal heir of Late Shri Mangat Singh. Ld. DR did not controvert the aforesaid contention of the Ld. AR.
3. I have heard both the parties and perused the records. After considering the aforesaid factual matrix, I find considerable force in the contention of the Ld. AR

2 | P a g e that impugned order of the Ld. CIT(A) has been passed on a dead person, which is not tenable, however, impugned order should be passed in the name of legal heir of Late Shri Mangat Singh namely Shri Mukesh Tyagi. In view of above and in the interest of justice, I deem it fit and proper to send back the issues in dispute to the file of the Ld. CIT(A) to consider the same, afresh and pass a speaking order in the name of Legal Heir Shri Mukesh Tyagi, after verification of necessary documentary evidences and grant him adequate opportunity of being heard, in accordance with law. I hold and direct accordingly.
4. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 03.09.2025. (MAHAVIR SINGH)

VICE PRESIDENT
Date: 10-09-2025