PRADUYMAN KUMAR SHARMA,MEERUT vs. ACIT CIRCLE 14(2), NEW DELHI

PER MADHUMITA ROY, JUDICIAL MEMBER

The instant appeal filed by the assessee is directed against an order dated 06.03.2024 passed by Learned Commissioner of Income Tax(Appeals), National Faceless Appeal Centre (NFAC),
New Delhi, under Section 143(3) r.w.s. 147 of the Act arising out of the order dated 25.12.2017 passed by the Learned Assessing
Officer upon making addition of Rs. 23,14,294/- for Assessment
Year 2010-11. Assessee by Shri P S Kashyap, CA
Department by Shri Sanjay Kumar, SR, DR
Date of hearing
21.10.2024
Date of Pronouncement
01.01.2025

ITA/2136/Del/2024
Page2
2. At the time of hearing of the instant appeal the Learned
Counsel appearing for the assessee submitted that the assessee was served upon the notice under Section 148 on 31.03.2017
directing him to file return of income. Subsequently, during the course of assessment proceeding the assessee died on 15.12.2017 and this fact was brought to the notice of the Assessing Officer verbally on 25.12.2017 and by way of letter dated 26.12.2017 as it is evident from the tracking sheet of speed post furnished by the appellant before us. In fact, the letter was written by the Counsel of the ACIT on 22.12.2017 and received by the Office of the Revenue on 25.12.2017. The Learned AO, however, without considering the same passed finalized the order of assessment on 25.12.2017. The said fact was further brought to the notice of the Learned CIT(A) as the order passed by the AO was prior to the date of written communication of the death of the assessee to the AO dated
26.12.2017 though the tract record showing dispatch of the assessment order only is on 26.12.2017. The Learned CIT(A) upheld the order passed by the Assessing Officer against the assessee who admittedly died on 15.12.2017. 3. It appears from the record that AO pass assessment order on 25.12.2017 being a holiday and dispatched the same on ITA/2136/Del/2024
Page3
26.12.2017. It is also evident that the assessee’s counsel informed the AO the date of death of assessee vide its letter dated
22.12.2017
which was received by the department on 26.12.2017. It further appears that the order is passed on a deceased assessee though the fact of such death of the assessee was brought to the notice of the CIT(A), the same has not been taken into consideration in proper prospective. As assessment made on a dead person since, not valid, thus, the same is, liable to be quashed. Thus, with the aforesaid observation the assessment order passed by the Assessing Officer on a dead person is quashed as, therefore, was the crux of the submissions made by the Ld. AR which is found to be acceptable.
3. Assessee’s appeal is, thus, allowed.

Order pronounced in the open court on 01.01.2025. (MADHUMITA ROY)
JUDICIAL MEMBER

Dated: 01.01.2025
DP/SPS