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INCOME TAX APPELLATE TRIBUNAL (BANGALORE BENCH)
Shri Waseem Ahmed, ACJ, Shri Soundararaan K., J
Mrs. Surekha, L/R of Late Shri Devaraj – Appellant
Versus
The Income Tax Officer, Ward – 7(2)(5), Bengaluru – Respondent
| Table of Content |
|---|
| 1. procedural flaws impact assessment validity. (Para 2 , 4) |
| 2. importance of notifying heirs after an individual's death. (Para 3 , 5 , 7) |
| 3. assessment of a deceased person is procedurally and legally invalid. (Para 8 , 9) |
IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA No. 910/Bang/2025 Assessment Year : 2015-16
Shri B.S. Balachandran, Assessee by :
Mrs. Surekha, L/R of Late Shri Devaraj, No. 112, Ramarao Layout, Bengaluru South, Girinagar S.O., Bengaluru – 560 085. PAN: AKNPD7215R
Vs.
The Income Tax Officer, Ward – 7(2)(5), Bengaluru.
APPELLANT
RESPONDENT
Advocate Revenue by : Shri Balusamy N, JCIT-DR Date of Hearing : 03-07-2025 Date of Pronouncement : 05-08-2025
ORDER
PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 04/03/2025 in respect of the A.Y. 2015-16 and raised the following grounds:
“A. GENERAL GROUNDS:
1. The appellate order passed by the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [CIT(A)] is contrary to law, facts and circumstances
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