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Dead Men Tell No Tales- CIT(A) Order Quashed as Passed Against Dead Person
Case Law Details
- Case Name
- Kanika Sardana (Legal Heir of Late Arjun Dev) Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Delhi
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Kanika Sardana (Legal Heir of Late Arjun Dev) Vs ITO (ITAT Delhi)
Dead Men Tell No Tales- CIT(A) Order Quashed as Passed Against Dead Person – Matter Restored for Legal Heir
AO had framed assessment u/s 147 r.w.s. 263 on 31.03.2022 for AY 2011-12. Against this, an appeal was filed before NFAC/CIT(A)), which came to be decided vide order dated 06.03.2025.
However, it was an admitted fact that Assessee had expired on 14.10.2023, well before the order of CIT(A). Despite this, the NFAC proceeded ex-parte & passed the order for “non-prosecution” in the name of the decease...
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