Order in Name of Deceased & Without Sharing Remand Report is invalid

Late Satishkumar Bhagatram Chadha Vs ITO (ITAT Pune) CIT(A) Order in Name of Deceased & Without Sharing Remand Report – ITAT Pune Restores Case Late Satishkumar Chadha had filed return on 09.03.2018. AO, for want of compliance, passed ex parte assessment u/s 144 on 09.12.2019 making addition of ₹16,13,000/- u/s 69A for unexplained deposits. Appeal was filed on 07.01.2020. However, during pendency of appeal, the Assessee died in September 2021. Despite this, CIT(A) passed order on 14.03.2025 in the name of the deceased, without bringing legal heirs on record. Further, CIT(A) had called ...