KASHMIR SINGH,AMRITSAR vs. WARD 1(1), AMRITSAR, AMRITSAR

ITA 381/ASR/2025Status: DisposedITAT Amritsar04 June 2026AY 2011-1222 pages
AI SummaryAllowed

What were the facts?

The assessee's husband passed away before assessment proceedings were completed. Notices were allegedly not served on the deceased or his legal heir, and the assessment order was passed in the name of the deceased. The appeal was filed belatedly by the legal heir after receiving a penalty notice.

What did the Tribunal hold?

The Tribunal held that the assessment order passed against a deceased person without bringing the legal heirs on record as per Section 159(2) is void ab initio. Non-service of statutory notices and failure to follow principles of natural justice were also noted.

What were the issues?

Whether the assessment proceedings and order are void ab initio due to the death of the assessee before completion of assessment and non-impleadment of legal heirs. Whether there was proper service of statutory notices on the deceased or his legal representative.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 142(1),Section 143(2),Section 159(2),Section 68,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: DR. DIPAK P. RIPOTE & SH. UDAYAN DAS GUPTA

Hearing: 18.03.2026Pronounced: 04.06.2026

Per: Udayan Dasgupta, JM:

This appeal is filed by the assessee against the order of ld. CIT(A), NFAC, Delhi, passed u/s 250 of the IT Act, 1961, ( henceforth the Act ) dated 31.01.2025, which has emanated from the order of the AO, Ward-2(2), Amritsar, passed u/s 147 r.w.s. 144 of the Act, dated 26.12.2018. 2. Condonation of Delay: The appeal is belatedly filed by 35 ( thirty five days ) and the appellant has filed an application explaining the delay, that neither any notice of hearing nor any copy of appeal order has been received from the office of the Ld. first appellate authority, neither by post , nor through electronic mode and Assessment Year: 2011-12 2

not even in the email i

The order continues below.

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