Appellate Order Passed in Name of Deceased Invalid: ITAT Pune

Shivjeet Ghatge Vs ACIT (ITAT Pune)

Appellate Order Passed in Name of Deceased Invalid – ITAT Pune Remands Matter to CIT(A) for Fresh Adjudication in Legal Heir’s Name

Late Shri Vijaysinh Ghatge had expired on 09.01.2021. However, CIT(A) passed the appellate order on 08.05.2023 in his name, without bringing the legal heir on record. The legal heir furnished death certificate & argued that such an order was invalid in law.

Tribunal observed that once an assessee is deceased, proceedings must continue only in the name of legal heir as per the Act. Passing an ord

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