Dead Men Tell No Tales- CIT(A) Order Quashed as Passed Against Dead Person

Kanika Sardana (Legal Heir of Late Arjun Dev) Vs ITO (ITAT Delhi) Dead Men Tell No Tales- CIT(A) Order Quashed as Passed Against Dead Person – Matter Restored for Legal Heir AO had framed assessment u/s 147 r.w.s. 263 on 31.03.2022 for AY 2011-12. Against this, an appeal was filed before NFAC/CIT(A)), which came to be decided vide order dated 06.03.2025. However, it was an admitted fact that Assessee had expired on 14.10.2023, well before the order of CIT(A). Despite this, the NFAC proceeded ex-parte & passed the order for “non-prosecution” in the name of the deceased. The legal heir...