What did the Tribunal hold?

The Tribunal held that an assessment order passed against a dead person is not maintainable in law. Following its own precedent, the Tribunal cancelled the assessment order.

The assessee, Lt. Sriniwas Joshi, died before the assessment order was passed. The Assessing Officer completed the assessment and made additions despite being informed of the assessee's death.

What were the issues?

The primary issue was the validity of an assessment order passed against a deceased individual. The maintainability of such an assessment was challenged.

Lt Sriniwas Joshi vs ACIT | ITAT Ranchi 2018

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI J. SUDHAKAR REDDY & SHRI S.S.VISWANETHRA Ravi

For Appellant: Shri Devesh Poddar, ld.AR

For Respondent: Shri Sanjay Prasad, ld.DR

Per Bench:

This appeal by the Assessee is against the order dated 11-02-

2016 passed by the ld. CIT(A), Ranchi, Jharkhand for the A.Y 2008-

09.

The ld.AR submits that Lt. Sriniwas Joshi, the assessee herein,

died on 22-02-08 and the same was informed to the AO during the

course of assessment proceedings. Inspite of which, the AO completed

the assessment and passed assessment order against dead person

vide his order dt. 24-12-2010 passed u/s. 143(3) of the Act at

Rs.27,48,820/- by making the following additions:-

2 ITA No. 134/Ran/16 Lt. Sriniwas Joshi L/H Smt. Sita Devi Joshi

a. Rs.40,47,545/- u/s. 40A(3) of the Act b. Rs.25,531.70 under the head ‘ Travelling & Conveyance’ c. Rs.6,62,159/- under the head’ Shortage & demurrage’

He submits that such assessment against a dead person is

not maintainable and also the same is invalid. In support of the

contention, the ld. AR of the assessee placed reliance on an order

dt. 28-02-2017, ITA No. 82/Ran/2015 for the A.Y 2005-06 of the

ITAT Ranchi, in assessee’s own case, copy of the same is on record

and referred to para 5 of the said order. In view of above, he

prayed to dismiss and annul the assessment order passed against

dead person u/s. 143(3) of the Act dt. 24-12-2010.

On the other hand, the ld. DR did not controvert the same.

Heard the rival submissions of both the parties and perused

the record. We find that the Tribunal in assessee’s own case supra,

for the A.Y 2005-06 vide order dt. 28-02-2017 cancelled the

reassessment order passed therein on the ground that the

assessment on a dead person is not maintainable and following the

same, we set aside the impugned order of the CIT-A and cancel the

assessment order dt. 24-12-2010 passed by the AO and it is not

maintainable in the eye of law. The grounds raised by the assessee

are dismissed as there requires no adjudication.

3 ITA No. 134/Ran/16 Lt. Sriniwas Joshi L/H Smt. Sita Devi Joshi

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 28 /2/2018

Sd/- Sd/- J. SUDHAKAR REDDY S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER

Ranchi, Dated 28 / 02/2018

*PP, Sr. P.S. Copy of the Order forwarded to : 1. The Appellant – Lt. Sriniwas Joshi Through L/H Smt. Sita Devi Joshi, Adarsh Market, Upper Bazar, Ranchi-834001. 2. The Respondent- The Asstt. Commissioner of Income Tax, Cir-3, Ranchi. 3. The CIT(A) concerned 4. CIT , concerned 5. DR, ITAT, Ranchi Guard file. 6. BY ORDER, //True Copy// SR.PS, ITAT, RANCHI

LT SRINIWAS JOSHI,RANCHI vs. ACIT, RANCHI

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