Deceased Assessee Case: ITAT Remands for Fresh Hearing

Jacinta Panicker Vs ITO (ITAT Bangalore) The Income Tax Appellate Tribunal (ITAT) Bangalore recently allowed an appeal in a case where the assessee, Jacinta Panicker, had passed away during appellate proceedings. The original order, issued by the National Faceless Appeal Centre (NFAC), Delhi, was inadvertently passed in the name of the deceased individual. The assessee’s Authorized Representative (AR) argued that this order was legally invalid and requested the matter be remanded to the Commissioner of Income Tax (Appeals) (CIT(A)) for fresh adjudication, this time in the name of the leg...