AVINASH SINGH GREWAL (THROUGH LEGAL REPRESENTATIVE - DEVINDER KAUR),NEW DELHI vs. INCOME TAX OFFICER, WARD 5(1), CHANDIGARH, CHANDIGARH

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ITA 4405/DEL/2024Status: DisposedITAT Delhi27 June 2025AY 2014-15Bench: SHRI MAHAVIR SINGH (Vice President), SHRI AMITABH SHUKLA (Accountant Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal affirmed that an order passed against a deceased person is void ab initio. It set aside the orders of the CIT(A) and directed the CIT(A) to bring the legal heirs of the assessee on record and re-adjudicate the appeals after providing them a proper opportunity of being heard.

What were the facts?

The assessment order under Section 143(3) was passed on 30.11.2016. The assessee, Avinash Singh Grewal, died on 06.04.2021. Despite this, the First Appellate Authority (NFAC) passed an order dated 25.07.2024, which the assessee's counsel argued was void ab initio as it was passed on a deceased person.

What were the issues?

Whether an order passed by the First Appellate Authority against an assessee who had already demised prior to the date of the order is legally valid or void ab initio.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI

Before: SHRI MAHAVIR SINGH

For Appellant: Shri Tanishq Ahuja, Adv
For Respondent: Shri Ajay Kumar Arora, Sr. DR
Hearing: 24/06/2025Pronounced: 27/06/2025

PER AMITABH SHUKLA, AM 1. These appeals by assessee are directed against the order of National Faceless Appeal Centre (NFAC), Delhi [for short hereinafter referred to as the "(Ld. NFAC"] dated 25.07.2024 for Assessment Year 2014-15. The word Act hereinafter in this order shall mean the Income Tax Act, 1961.

2.

Both the appeals being and 4406/Del/2024 have been found to be of the same Assessee and hence, for the purposes of convenience were heard and are being adjudicated together.

4.

At the outset the ld counsel for the Assessee informed that the assessment order u/s 143(3) was passed on 30.11.2016 and that the Assessee had died on 06.04.2021. The order of ld First Appellate Authority dated 25.07.2024 was thus, void ab initio as being passed on a dead person. The ld DR relied upon the order of lower authorities.

1.

We have heard rival submissions in the light of the materials 5. available on the record. We have noted that the order of the order of ld First Appellate Authority was passed on 25.07.2024, whereas the Assessee had unfortunately demised on 06.04.2021. It is trite law that no order can be passed qua at dead person. Accordingly, we set aside the orders of ld CIT(A) assailed through and 4406/Del/2024 and direct him to take legal heirs of Assessee on records and thereafter re-adjudicate the appeal in accordance with law and after giving due opportunity of being heard to the legal heirs of the Assessee. The grounds of appeal raised by the Assessee for two appeals are therefore, allowed for statistical purposes.

6.

In the result, the appeals of the Assessee vide and 4406/Del/2024 are allowed for statistical purposes

Order pronounced in the open court on 27/06/2025.

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