Consistency Prevails: ITAT Delhi Restores Appeal for Legal Heir Following Remand of Prior Assessment Years

Om Prakash Saini Vs CIT(A)- 3 (ITAT Delhi) No More Dead Assessments – ITAT Demands Fresh Hearing with Legal Heir- Natural Justice Trumps Procedural Blunder – ITAT Quashes Ghost Assessment In this case, the assessee (late Shri Om Prakash Saini) passed away during the course of proceedings. Due to his death, the assessment was completed ex-parte u/s 144, allegedly in the name of a dead person, because no one could properly represent him. The legal heir argued that because of the assessee’s illness & eventual demise, he could not attend before the AO or CIT(A), which resulted in multipl...