This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
CIT(A) Passed Order After Assessee’s Death—Violation of Natural Justice; Matter Remanded for Fresh Hearing
Case Law Details
- Case Name
- Bharat Kumar Velusamy Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Chennai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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 CIT(A) passed orders without heari...
Author Info
