ITAT Restores Section 54F Dispute to CIT(A) After Death of Assessee

Advertisement Heta Rawal (Legal Heir of Late Shri Shailesh Induprasad Rawal) Vs DCIT (ITAT Ahmedabad) Appeal decided in name of dead assessee can’t stand: ITAT Ahmedabad remands 54F dispute to CIT(A) Ahmedabad Tribunal held that appellate proceedings conducted in the name of a deceased assessee are legally unsustainable. Tribunal noted that Assessee had expired on 13-08-2017, yet notice u/s 250 was issued & order was passed in his name by NFAC/CIT(A), ignoring repeated intimations and submissions made earlier before jurisdictional CIT(A). Since legal heirs were not brought on record a...