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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Date of hearing 26.05.2025 Date of pronouncement 26.05.2025 ORDER This assessee’s appeal for assessment year 2010-11, arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], Ghaziabad’s order dated 26.03.2019 passed in case no. 399048511160218, involving proceedings under section 147/144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case files perused.
It emerges at the outset that the learned lower authorities have set into motion section 148/147 proceedings against the deceased-assessee, Late Govind Singh herein, on 30th March, 2017, whereas, he had already left for heavenly abode very well before that on 05.12.2011. That being the clinching case, it is a clear-cut instance of initiation of the impugned proceedings against a dead person, which is not sustainable in law, going by the Savita Kapila Vs. ACIT (2020) 118 taxmann.com 46 (Delhi). I accordingly quash the impugned reopening in very terms.