OM PRAKASH GOURISARIA (DECEASED) (LEGAL REPRESENTATIVE GITA DEVI GOURISARIA),KOLKATA vs. ITO, WARD 32(2), KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No.132/KOL/2025 Assessment Year- 2011-12

Om Prakash Gourisaria (Deceased)……………….………………………….Appellant (Legal Representative Gita Devi Gourisaria), C/o Sri Jitendra Kaushik, Advocate, 19D, Muktaram Babu Street, Kolkata- 700007 [PAN No. AGSPG9160B ] Vs. CIT(Exemption).….……………..………………..…………….………... Respondent 10B, Middleton Row, Kolkata- 700071 Appearances by: Deep Agarwal, AR, appeared on behalf of the Appellant. Sanjit Kumar Das, CIT DR, appeared on behalf of the Respondent. Date of concluding the hearing : June 11, 2026 Date of pronouncing the order : June 25 ,2026 ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the assessee is directed against the order dated 23.12.2024 of the National Faceless Appeal Centre (NFAC), passed under Section 147r.w.s144 of the Assessment Year 2011-12 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). 2. At the very outset, the Ld. AR challenges the very impugned order by taking a legal ground that notice issued in the present case against a dead person i.e. invalid in the law. 3, The brief facts of the case of the assessee is that assessee filed its return of income for the assessment year 2011-12 declaring total income at Rs.8,07,518/- and claimed exempt income u/s. 10(38) on

ITA No.132/KOL/2025 Assessment Year- 2011-12 account of long-term sale of shares (LTCG). Therefore, the assessment was reopened u/s 147 of the Income Tax Act, 1961 after obtaining approval u/s. 151 and notice u/s. 148 was issued on 30/03/2018. Assessee's representative appeared and stated that the return filed u/s.139(1) to be treated as return filed in response to the notice issued u/s.148. Subsequently notice u/s.143(2) and notice u/s 142(1) were issued to the assessee. As there was no response to the above notices a show cause notice was issued to the assessee to show cause why his claim of exemption u/s.10(38) should not be disallowed considering the entire sale amount of Rs. 17,80,674/- as income from other sources. No one has responded to the show cause notice, hence the AO has inferred that assessee has nothing to say with regard to the exemption claimed u/s.10 (38). The AO has disallowed exempt income claimed u/s.10(38) on account of long-term sale of shares and added entire amount of sale consideration of Rs. 17,80,674/-and completed the assessment u/s.144 r.w.s.147 on 18/12/2018 with an assessed income of Rs.25,88,190/-. Aggrieved by the said order assessee preferred appeal before the CIT(A) wherein appeal of the assessee has been set aside by remitting appeal to the file of the AO for de novo adjudication. Being aggrieved by and dissatisfied the assessee being legal representative of the original assessee Om Prakash Gourisaria(Deceased) preferred appeal before us. 4. The Ld. AR challenges the very impugned order by submitting several documentary evidence that notice issued by the ITO Ward 32(2) Kol. in the name of Om Prakash Gourisaria who has already died and it was in the knowledge of the Assessing Officers. The Ld. AR submits that since the notice issued against a dead person which is invalid in

ITA No.132/KOL/2025 Assessment Year- 2011-12 law hence all consequent proceedings are also bad in law and liable to be set aside.

Contrary to that Ld. DR submits that there was no response before the lower authority.

SL. No. Particulars 1. Profit & Loss, Balance Sheet as at 31.3.2011 Computation of Income Statement, Asst. Yr 2011-2012 2. Copy of ITR Acknowledgement filed on 25.07.2021 for assessment year 2011-2012 verified by Omprakash Gourisaria (Assessee) 3. Copy of Death Certificate dated 26.4.2013, issued by Registrar of Birth/Death, Nagar Nigam, Kanpur, certifying death of Om Prakash Gourisaria (Assessee) on 29.3.2013 4. Copy of ITR Acknowledgement filed on 26.9.2013 for assessment year 2013-2014 of Om Prakash Gourisaria (Deceased) (Assessee) verified by Gita Devi Gourisaria (Legal Representative) 5. Copy of Notice u/s 148 dated 30.3.2018, issued by ITO Ward 32(2) Kolkata, in the name of Om Prakash Gourisaria (Assessee) 6. Copy of letter addressed to ITO, Ward 32(2), Kolkata submitted on 12.4.2018 in response to Notice u/s 148 dated 30.3.2018 7. Copy of letter No. ITBA/AST/F/IT/2018-19/1010653721(1) dated 25.7.2018 in the name of Om Prakash Gourisaria (Assessee) issued

ITA No.132/KOL/2025 Assessment Year- 2011-12 by ITO, Wd. 32(2), Kolkata asking to file fresh return for assessment year 2011-2012 u/s 148 8. Copy of Notice u/s 142(1) dated 2.8.2018 in the name of Om Prakash Gourisaria (Assessee) issued by ITO, Wd. 32(2), Kolkata 9. Copy of letter dated 30.8.2018 in the name of Om Prakash Gourisaria (Assessee) issued by ITO, Wd 32(2) Kol 10. Copy of reply, on behalf of Assessee, submitted on 04.09.2018 before ITO, Wd. 32(2), Kolkata 11. Copy of Reply letter dated 10.09.2018 in the name of Om Prakash Gourisaria (Assessee) issued by ITO, ward 32(2), Kolkata 12. Copy of submission, on behalf of Assessee, filed on 5.10.2018 before ITO, Wd 32(2), Kolkata 13. Copy of submission on behalf of Assessee, filed on 22.11.2018 before ITO, Wd. 32(2) Kolkata 14. Copy of Notice u/s 142(1) dated 26.11.2018 in the name of Om Prakash Gourisaria (Assessee) issued by ITO, Wd 32(2), Kolkata 15. Copy of Show Cause dated 4.12.2018 in the name of Om Prakash Gourisaria (Assessee) issued by ITO, Wd 32(2) Kolkata 16. Certified copy of Reasons for initiating proceedings u/s 147 of the IT Act, 1961 dated 29.03.2018 issued by ITO Ward 32(2), Kolkata on 22.11.2018

On perusal of the aforesaid documents, we find that a notice has been issued from the ITO Ward 32(KOL) on 25.07.2018 requesting to file fresh return though prior to that i.e. on 12.04.2018 information has been given from the AR regarding the death of Om Prakash Gourisaria.It is pertinent to mention here that information has been given along with death certificate of the Om Prakash Gourisaria. The information given by the assessee is here in below:-

ITA No.132/KOL/2025 Assessment Year- 2011-12

It is an admitted fact that department was aware about the death of the assessee even though notices are being issued against a dead person. There is a catena of decision that notice issued a dead person

ITA No.132/KOL/2025 Assessment Year- 2011-12 is void ab initio and it is a nullity. In the present case we find that order u/s 250 of the Act has also been passed in the name of a death person. 6. Keeping in view the submission made and considering the documentary evidences, we find substance in the arguments of the counsel of the AR that the notice and the order passed against a dead person is a nullity and bad in law .Accordingly, the order passed in the present case are hereby set aside and quashed. In the result, appeal of the assessee is here by allowed. Kolkata, the 25th June, 2026.

Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated:. 25 .06. 2026. DC, PS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- 5. CIT(DR)

//True copy//

ITA No.132/KOL/2025 Assessment Year- 2011-12 By order

Assistant Registrar, Kolkata Benches