USHA DEVI ,DELHI vs. ITO WARD-51(1), DELHI
आयकर अपीलीय अिधकरण
िदʟी पीठ “एस एम सी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
आअसं.3583/िदʟी/2025(िन.व. 2017-18)
Usha Devi Through L/H Krishan Kumar,
53/39, Ramjas Road, Karol Bagh,
Delhi 110005
PAN: AAGPD-7732-E
...... अपीलाथᱮ/Appellant
बनाम Vs.
Income Tax Officer,
Ward 51(1), Civic Centre,
Minto Road, Delhi 110002
..... ᮧितवादी/Respondent
अपीलाथŎ Ȫारा/Appellant by : S/Shri Mukesh Kumar Jain & Atul Dhama,
Chartered Accountants
ŮितवादीȪारा/Respondent by : Ms. Sudha Gupta, SR.DR
सुनवाई कᳱ ितिथ/ Date of hearing
:
29/07/2025
घोषणा कᳱ ितिथ/ Date of pronouncement :
:
31/07/2025
आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’]
dated 31.03.2025, for Assessment Year 2017-18. 2. Shri Mukesh Jain, appearing on behalf of the assessee during the course of his submissions raised a legal ground that the assessment has been made in the name of a dead person.
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3. The ld. AR submitted that notice u/s. 148A(b) of the Income Tax Act,
1961(hereinafter referred to as ‘the Act’) dated 27.05.2022 for AY 2017-18 in the name of Usha Devi was received by her legal heir. In response to the said notice, legal heir of the deceased assessee on 10.06.2022 informed the Assessing Officer
(AO) that Usha Devi has passed away in early 2022. Despite, the fact that the Assessing Officer was informed about the death of Usha Devi, the AO preceded with the assessment in the name of Usha Devi and issued notice u/s. 148A(d) of the Act on 26.07.2022. Thereafter, the assessment was completed in the name of Usha
Devi vide order dated 25.05.2023 passed u/s. 147 r.w.s. 144 r.w.s. 144B of the Act.
He submitted that it is a well settled law that the assessment made in the name of a dead person is invalid.
3. Per contra, Ms. Sudha Gupta, representing the department vehemently defended the impugned order and prayed for dismissing the oral legal ground raised by the assessee. The ld. DR submitted that the notice u/s. 148 of the Act dated 30.07.022 was issued through legal heir and even in the assessment order, the AO mentioned the name of legal heir. Thus, she prayed for upholding validity of assessment order.
4. Both sides heard, orders of the authorities below examined. The assessee has raised a juri ictional issue by way of additional ground of appeal raised orally i.e. assessment has been made in the name of a dead person. Since, the additional legal ground goes to the root of validity of assessment order, the same is admitted for adjudication. The ld. Counsel for the assessee has brought to our notice that notice u/s. 148A(b) of the Act was issue in the name of Usha Devi on 27.05.2022. In response to the said notice, legal heir of Usha Devi informed AO on 10.06.2022 that Usha Devi has passed away. Still, the AO issued notice u/s. 148A(d) of the Act in the 3
name of Usha Devi on 26.07.2022 and also completed assessment u/s. 147 r.w.s
144 r.ws. 144B of the Act in the name of Usha Devi vide order dated 25.05.2023. It is no more res integra that the assessment made in the name of a dead person/non existing entity is without juri iction.
5. The Hon’ble Delhi High Court in the case Savita Kapila vs. Asst. CIT 118
taxmann.com 46 (Delhi) held that there is no statutory provision under the Act which cast upon duty on legal representatives to intimate the factum of death of the assessee to the Department. Thus, where Assessing Officer issued notice u/s.
148 of the Act in the name of a dead assessee such notices is null and avoid.
6. In the instant case, the LR’s of the assessee informed the AO about death of Usha Devi. Despite that the AO proceeded on to issue notice u/s. 148A(d) of the Act in the name of deceased Usha Devi and also framed assessment in the name of dead person. Thus, in light of the fact that notice u/s. 148A(d) of the Act was issued in the name of deceased assessee and thereafter assessment was framed in the name of a dead person, the notice issued and assessment made in the name of deceased assessee are null and avoid, hence quashed.
7. In the result, appeal of the assessee is allowed.
Order pronounced in the open court on Thur ay the 31st day of July, 2025. (VIKAS AWASTHY)
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 31/07/2025
NV/-
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ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.
BY ORDER,
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(Asstt.