IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER &

SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER (Assessment Year: 2019-20)

ACIT-CC-7(3) Vs. ^{RanibenKhimji Patel} R. No. 655, (Legal Heir of Shri

6^thfloor,Aayakar Bhavan, KhimjiKaramshi M. K. Road, Mumbai-400 Patel), 020 602, 6^th floor, Petit Tower, August Kranti Marg, Kemps Corner, Mumbai-400 026 PAN/GIR No. AADPP8816G (Applicant) (Respondent) Revenue by Shri Pravin Salunkhe, Sr. DR Assessee by Shri Rushabh Mehta, Ld. AR Date of Hearing 03.07.2025 Date of Pronouncement 13.08.2025 आदेश / ORDER PER RAJ KUMAR CHAUHAN, JM:

This appeal by revenue is directed against the order dated 15.01.2025 passed by the Ld. Commissioner of Income Tax (Appeal)-49, Mumbai (herein after referred as “Ld. CIT(A)” u/s 250 of the Income-tax Act, 1961 (herein after referred as “the Act”), whereinLd. CIT(A) has set aside the assessment order dated 28.09.2021 on the ground that the assessment order issued against a dead person is a nullity.

2. The brief facts as culled out from the proceeding before the authorities below are that the assessee was running proprietary concern in the name of M/s Trishul Developers whic