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

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. ITA Nos. 4405 & 4406/Del/2024 Avinash Singh Grewal 2. Both the appeals being ITA Nos. 4405 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. 3. ITA No. 4405/Del/2024 is in respect of additions made by the ld AO u/s 143(3) and 4406/Del/2024 is on account of levy of penalty qua the impugned addition. 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. 5. We have heard rival submissions in the light of the materials 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 ITA No. 4405 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.

ITA Nos. 4405 & 4406/Del/2024
Avinash Singh Grewal
6. In the result, the appeals of the Assessee vide ITA No. 4405 and 4406/Del/2024 are allowed for statistical purposes
Order pronounced in the open court on 27/06/2025. - - (MAHAVIR SINGH)
ACCOUNTANT MEMBER

Dated: 27/06/2025
A K Keot