ITAT Quashes CIT(A) Order for Denying Legal Heir Opportunity, Directs Fresh Adjudication

ITAT quashed the CIT(A) order on the grounds that the legal heir after the death of the taxpayer was not given a proper chance to participate and to submit all the necessary documents before the authority. Hence, directed CIT(A) to freshly adjudicate the case after the heir submits the necessary documents. The appeal has been allowed for statistical purposes.

The appeal had been filed by Giridhar Gopal Thakur against the income tax department in ITAT Pune, challenging an order passed by the CIT(A)/NFAC on August 29, 2025. The case is related to the assessment year 2013-14, originated from an assessment order passed on November 23, 2017.

The taxpayer declared his income at Rs. 1.21 lakh while furnishing his return, while the assessing officer (AO) made additions to the income of the taxpayer and assessed the total income of the taxpayer at Rs. 25.75 lakh.

When the tribunal heard the arguments of both sides, it noted that the CIT(A) had passed an order on August 21, 2025, addressed to the taxpayer; however, the representative of Revenue highlighted the fact that the taxpayer had passed on February 25, 2022. A paper book was furnished by the taxpayer, costing the copy of the Death Certificate and a copy of the order of the Hon’ble Joint Civil Judge, Panvel, passed on August 22, 2025. In Form No. 36, the name of the legal heir was recorded.

However, the CIT(A) announced its final decision without including the legal heir in the record. Considering the fact, the tribunal quashed the order of CIT(A) for being a de novo adjudication. The legal heir was not given a fair opportunity to file necessary documents; hence, the tribunal directed the CIT(A) to give the heir a fair opportunity to furnish all necessary documents before the ld.CIT(A) and thereafter issue a fresh order on merits. Thus, the appeal has been allowed for statistical purposes.