IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Late Shri Banshi Lal Melana ITO, Ward-1, Bhilwara through L/H Sh. Gopal Lal Melana Kalani and Co. LLP, Chartered Accountants, 5th floor, Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur-302015 PAN No. AEBPM7010F Assessee by Shri P.C. Parwal, CA (Virtually)

Revenue by Smt. Ayushi Sharma, JCIT-DR Date of Hearing 06 / 05 / 2026 Date of Pronouncement 13 / 05 / 2026

ORDER

DR. MITHA LAL MEENA, A.M.:

These appeals are filed against the separate order of the Commissioner Income Tax Appeal, ADDL/JCIT (A), Madurai [hereinafter referred to as the JCIT(A)] dated 26.08.2025 and 29.08.2025 with respect to assessment year 2013-14 and 2014-15 respectively, challenging therein validity of the assessment order as being passed in the name of deceased person.

2. At the outset, the Ld. AR has submitted that the appellant assessee was expired on 12.01.2014. He explained that inspite knowing the fact, the AO has issued all the notices and passed the assessment order in the name of the deceased person (assessee). He explained that the Ld. JCI