CIT(A) Passed Order After Assessee’s Death—Violation of Natural Justice; Matter Remanded for Fresh Hearing

Bharat Kumar Velusamy Vs ITO (ITAT Chennai)

CIT(A) Passed Order After Assessee’s Death—Violation of Natural Justice; Matter Remanded for Fresh Hearing 

Legal heir filed appeals challenging CIT(A)’s orders dated 30.09.2024. Appeals were delayed by 237 days. Legal heir explained that the deceased assessee never informed him about ongoing assessment/appellate proceedings, & assessee had died on 13.06.2023—well before CIT(A) passed orders in 2024. Tribunal accepted this explanation & condoned delay.

On merits, Tribunal found that

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