USHA DEVI ,DELHI vs. ITO WARD-51(1), DELHI

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ITA 3583/DEL/2025Status: DisposedITAT Delhi31 July 2025AY 2017-18Bench: SHRI VIKAS AWASTHY (Judicial Member)6 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that an assessment made in the name of a dead person is invalid and without jurisdiction. Citing a High Court judgment, the Tribunal stated that there is no statutory duty on legal representatives to intimate the death of an assessee, and notices issued to a deceased assessee are null and void.

What were the facts?

The assessee's appeal challenges an order related to the assessment year 2017-18. The assessee's primary argument is that the assessment was made in the name of a dead person, Usha Devi. The Assessing Officer was informed of her death before proceeding with the assessment.

What were the issues?

Whether an assessment proceeding initiated and completed in the name of a deceased person is legally valid and without jurisdiction.

Which sections of the Income-tax Act were involved?

Section 148A,Section 147,Section 144,Section 144B,Section 148

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH “SMC”, DELHI

Hearing: 29/07/2025

(A.Y. 2017-18) Usha Devi Through L/H Krishan Kumar, 53/39, Ramjas Road, Karol Bagh, Delhi 110005 ...... अपीलाथ�/Appellant PAN: AAGPD-7732-E बनाम Vs. Income Tax Officer, Ward 51(1), Civic Centre, ..... �ितवादी/Respondent Minto Road, Delhi 110002 अपीलाथ� �ारा/Appellant by : S/Shri Mukesh Kumar Jain & Atul Dhama, Chartered Accountants �ितवादी�ारा/Respondent by : Ms. Sudha Gupta, SR.DR सुनवाई क� ितिथ/ Date of hearing : 29/07/2025 घोषणा क� ितिथ/ Date of pronouncement : : 31/07/2025 आदेश/ORDER

PER VIKAS AWASTHY, JM:

1.

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.

(A.Y. 2017-18) 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 jurisdictional 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 (A.Y. 2017-18) 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 jurisdiction.

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.

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