Late Mohd Ayub Gulamhasan Khan Vs ITO (ITAT Mumbai)
Order Passed Against Deceased Assessee Set Aside – ITAT Restores Case to CIT(A) after Legal Heir Steps In & Explains Delay
The appeal was filed with a delay of 193 days by the deceased Assessee’s son & legal heir, Zaid Mohd. Ayub Khan, seeking condonation. He explained that his father had expired on 08-10-2022, & the family was unaware of ongoing proceedings before NFAC. CIT(A) had passed the order on 28-11-2024 against a dead person, & the legal heirs came to know only upon receiving recovery notices.
Tribunal held that the delay was justified as the circumstances were beyond the legal heir’s control & relied on Collector, Land Acquisition v. Mst. Katiji (1987 AIR 1353 SC) to prefer substantial justice over technical delay.
Since CIT(A) order was passed against a deceased person without hearing the legal heir, Tribunal set aside the order & restored the matter to CIT(A) for fresh adjudication after giving opportunity to the legal representative. The legal heir was directed to file an amended Form-35 & cooperate in the proceedings.
Result: Delay condoned | CIT(A) order against deceased set aside | Matter remanded for fresh hearing – Appeal allowed for statistical purposes.
