ITAT Voids NFAC Order Passed Against Deceased Taxpayer Without Hearing Legal Heir

Late Mohd Ayub Gulamhasan Khan Vs ITO (ITAT Mumbai) Order Passed Against Deceased Assessee Set Aside – ITAT Restores Case to CIT(A) after Legal Heir Steps In & Explains Delay The appeal was filed with a delay of 193 days by the deceased Assessee’s son & legal heir, Zaid Mohd. Ayub Khan, seeking condonation. He explained that his father had expired on 08-10-2022, & the family was unaware of ongoing proceedings before NFAC. CIT(A) had passed the order on 28-11-2024 against a dead person, & the legal heirs came to know only upon receiving recovery notices. Tribunal held that t...