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LATE RAJASEKHAR CHELIKANI,HYDERABAD vs ACIT., CENTRAL CIRCLE 3(2), HYDERABAD | BharatTax

LATE RAJASEKHAR CHELIKANI,HYDERABAD vs. ACIT., CENTRAL CIRCLE 3(2), HYDERABAD

ITA 149/HYD/2025Status: DisposedITAT Hyderabad28 April 2025AY 2013-2014Bench: us: “1. The Learned CIT(A) erred in setting aside the assessment for fresh consideration without appreciating the fundamental fact that the original assessment was completed on a deceased person, rendering it a nullity in the eyes of law.1 pages

AI SummaryPartly Allowed

Facts

The appeals were filed by the legal heirs of the deceased assessee. The Assessing Officer (AO) framed an assessment order in the name of the deceased assessee after his death, without impleading the legal heirs. The CIT(A) set aside the assessment order for fresh consideration.

Held

The Tribunal held that the assessment order passed in the name of the deceased assessee is a nullity. The AO ought to have continued proceedings against the legal representatives as per Section 159(2)(a) of the Income Tax Act. The appeals were allowed for statistical purposes, and the assessment order was set aside.

Key Issues

Whether an assessment order framed in the name of a deceased assessee without impleading legal heirs is valid? Whether Section 159 of the Income Tax Act, dealing with the liability of legal representatives, was correctly applied by the AO?

Sections Cited

144, 147, 148, 143(1), 133A, 2(22)(e), 159, 251, 161, 162, 167

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ Bench, Hyderabad

For Appellant: Dr. Sachin Kumar, Sr.D.R

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The Assessee : Late Rajasekhar Chelikani, Legal Heir Shri Chelikani Venkata Sai Sampath Sunil Kumar, R/o.8-2-686/7, 10/A & B, Road No.12, Banjara Hills, Hyderabad – 500 034. 2. रधजस्व/ The Revenue : The Assistant Commissioner of Income Tax, Central Circle 3(2), Hyderabad.