https://www.taxtmi.com/caselaws?id=773806 ITAT Bangalore set aside CIT(A)'s order dated 8.6.2023 as it was passed against a deceased assessee who died on 8.9.2018. Despite AO being informed of the death through legal representatives' letter dated 18.6.2018 along with death certificate and Will, CIT(A) continued proceedings without involving legal representatives. ITAT admitted additional evidence under Rule 29 including bank statements, sale deeds, and Will copies. The matter was remanded to CIT(A) with directions to consider additional evidence and provide reasonable hearing opportunity to legal representatives before deciding afresh. en-us Wed, 18 Jun 2025 00:00:00 +0530 Sat, 28 Jun 2025 08:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773806 ITAT Bangalore set aside CIT(A)'s order dated 8.6.2023 as it was passed against a deceased assessee who died on 8.9.2018. Despite AO being informed of the death through legal representatives' letter dated 18.6.2018 along with death certificate and Will, CIT(A) continued proceedings without involving legal representatives. ITAT admitted additional evidence under Rule 29 including bank statements, sale deeds, and Will copies. The matter was remanded to CIT(A) with directions to consider additional evidence and provide reasonable hearing opportunity to legal representatives before deciding afresh. Case-Laws Income Tax Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773806