ITAT Dismisses Appeal: No Legal Heir Substituted Post-Taxpayer’s Death

Binod Kumar Singh Vs ACIT (ITAT Mumbai)

In a recent ruling, the Income Tax Appellate Tribunal (ITAT) Mumbai dismissed an appeal filed by the late Binod Kumar Singh, represented by ACIT, due to the absence of a legal heir substitution following his death. This case highlights the critical procedural requirement of timely substitution of legal heirs in ongoing tax litigation. The decision, pronounced on May 2, 2024, underscores the necessity for legal representatives to actively engage in pending cases to ensure continuity and compliance with the procedural mandates of the Income Tax

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