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Facts
The appeal pertained to Assessment Year 2011-12, where proceedings under Section 147 read with Section 144/148 of the Income-tax Act, 1961, were initiated against the assessee. Crucially, these proceedings commenced on March 27, 2018, while the assessee had already passed away on February 1, 2011, making her a deceased person at the time of initiation.
Held
The Tribunal condoned a 231-day delay in filing the appeal and held that the initiation of assessment proceedings under Section 147/148 against a deceased person is unsustainable in law. Citing judicial precedent, the Tribunal quashed the impugned reopening of assessment.
Key Issues
Whether assessment proceedings initiated under Section 147/148 against an individual who was already deceased at the time of initiation are legally valid.
Sections Cited
147, 148, 144
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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Date of hearing 24.07.2025 Date of pronouncement 24.07.2025 ORDER This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1066900183(1), dated 22.07.2024 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.