DWARAMPUDI KRSS SUBBIREDDY L/R OF DWARAMPUDI RAMAKRISHNA REDDY,EAST GODAVARI DIST vs. INCOME TAX OFFICER, WARD-2, KAKINADA

ITA 219/VIZ/2025Status: DisposedITAT Visakhapatnam07 July 2025AY 2017-1810 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessment order passed by the AO under Section 144 and subsequently confirmed by the CIT(A) in the name of a deceased assessee, after his death, is a nullity. Citing Section 159 of the Income Tax Act and a High Court judgment, the Tribunal found the orders fundamentally defective. The matter was remanded to the AO to frame a fresh assessment after impleading the legal heirs of the deceased assessee.

What were the facts?

The assessee, Shri Dwarampudi Ramakrishna Reddy, who made cash deposits during the demonetization period, died on 13.06.2018, during the assessment proceedings for A.Y. 2017-18. Despite being informed of the assessee's death, the AO passed an assessment order under Section 144 on 21.12.2019 in the name of the deceased. The CIT(A) subsequently upheld this order. The present appeal to the Tribunal was filed by a legal representative after the initial legal representative also passed away, leading to a delay that was condoned by the Tribunal.

What were the issues?

Whether an assessment order passed by the Assessing Officer and subsequently confirmed by the CIT(A) in the name of an assessee who had already expired prior to the assessment order, is sustainable in law.

Which sections of the Income-tax Act were involved?

Section 144,Section 142(1),Section 69A,Section 250,Section 159,Section 147,Section 161,Section 162,Section 167

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, Visakhapatnam Bench

For Appellant: Dr. Aparna Villuri, Sr. DR

प्रतत रवीश सूद, जे.एम./PER RAVISH SOOD, J.M.

The present appeal filed by the assessee is directed against the order passed by the Addl/JCIT(A)-2, Chandigarh, dated 30.12.2024, which in turn arises from the order passed by the Assessing Officer

2 Dwarampudi K R S S Subbireddy, L/R of Dwarampudi Ramakrishna Reddy,

(for short “A.O.”) under Section 144

The order continues below.

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