SUBRAMANIAM MOHAN SUNDARAM,COIMBATORE vs. PCIT (CENTRAL), , CHENNAI

ITA 951/CHNY/2025Status: DisposedITAT Chennai11 August 2025AY 2013-14Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R. RAGHUNATHA (Accountant Member)1 pages
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What did the Tribunal hold?

The tribunal held that assessment proceedings initiated against a dead person, especially when the department was aware of the death, are without jurisdiction and void ab initio. Consequently, all consequential orders were set aside.

What were the facts?

The assessee's appeals were filed with a significant delay, which the tribunal condoned due to medical reasons. The core issue revolved around assessment orders passed against a deceased individual, with notices issued after the assessee's death.

What were the issues?

Whether assessment proceedings and notices issued against a deceased assessee, after the department's knowledge of death, are valid and whether Section 292B can cure such jurisdictional defects.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 159,Section 263,Section 292B

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Cases cited in this judgment(18)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

आयकर अपीलीय अधिकरण, ‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI श्री मनु कुमार गिरर, न्यागिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 951 to 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, PCIT (Central)-2, 395, Oppanakara Street vs. Chennai. Coimbatore – 641 001. [PAN: AERPM-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram PCIT (Central)-2, Coimbatore – 641 001. [PAN: AAZPL-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.: 956 to 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, PCIT (Central)-2, 395, Oppanakara Street vs. Chennai. Coimbatore – 641 001. [PAN: AIYPJ-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

अपीलाथी की ओर से/Appellant by : Shri. S. Sundararaman, C.A (Erode) & Shri. S.Anathara

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