https://www.taxtmi.com/caselaws?id=753926 ITAT Mumbai dismissed the AO's appeal as it was filed in the name of a deceased person without proper mention of legal heirs. Form 36 and authorization memo showed the assessee's name as a dead person, making the appeal procedurally invalid. Additionally, the AO failed to file the complete CIT(A) order. The tribunal granted liberty to the AO to refile the appeal in revised Form 36 with proper legal heir details and reasons for delay, but dismissed the current appeal without examining merits due to procedural irregularities. en-us Fri, 31 May 2024 00:00:00 +0530 Wed, 12 Jun 2024 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753926 ITAT Mumbai dismissed the AO's appeal as it was filed in the name of a deceased person without proper mention of legal heirs. Form 36 and authorization memo showed the assessee's name as a dead person, making the appeal procedurally invalid. Additionally, the AO failed to file the complete CIT(A) order. The tribunal granted liberty to the AO to refile the appeal in revised Form 36 with proper legal heir details and reasons for delay, but dismissed the current appeal without examining merits due to procedural irregularities. Case-Laws Income Tax Fri, 31 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753926