ESTATE OF SATIBAI TAHILRAM CHELLARAM ,MUMBAI vs. INCOME TAX OFFICER WARD 23(1)6, MUMBAI

ITA 1428/MUM/2025Status: DisposedITAT Mumbai07 July 2025AY 2022-23Bench: SHRI PAWAN SINGH (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the estate of a deceased individual, even with multiple executors, should be taxed as an individual at the applicable slab rates, not as an AOP at the maximum marginal rate. The surcharge levied was also found to be not leviable.

What were the facts?

The assessee, an estate of a deceased individual, was treated as an Association of Persons (AOP) by the CPC and taxed at the maximum marginal rate. The assessee filed a rectification application under section 154, which was rejected, and the CIT(A) upheld the CPC's order.

What were the issues?

Whether the estate of a deceased individual, with multiple executors, is to be assessed as an AOP at the maximum marginal rate or as an individual at slab rates?

Which sections of the Income-tax Act were involved?

Section 154,Section 143(1)(a),Section 168,Section 164,Section 159

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IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Estate of Satibai Tahilram Chellaram ITO, Ward – 23(1)(6), Mumbai 629A, Gazdar House, 3rd Floor, Vs Piramal Chambers, Lalbaug, J. Shankar Seth Marg, Mumbai-400002. Mumbai – 400012. [PAN No. AAAJE0270G] Appellant / Assessee Respondent / Revenue

Assessee by Sh. H.S. Raheja, Advocate Revenue by Sh. Mahesh Dattatraya Londhe, Sr. DR Date of hearing 03.07.2025 Date of pronouncement 07.07.2025

Order under section 254(1) of Income Tax Act

PER PAWAN SINGH, JUDICIAL MEMBER:

1.

These three appeals by assessee are directed against the separate orders of ld. CIT(A) for A.Y. 2021-22, 2022-23 & 2023-24. In all three appeals, the assessee has raised certain common grounds of appeal, facts in both the years are almost similar except variation of addition / adjustment made by CPC and confirmed by ld. CIT(A). Thus, all the appeals were clubbed, heard

together and are decided by common order to avoid the conflicting decision.

For appreciation of facts, facts in appeal for A.Y. 2021-22 in ITA No.

4757/M/2025 are treated as lead case. The assess

The order continues below.

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