MARKANDE MISHRA,DELHI vs. ITO WARD 43(1), NEW DELHI

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ITA 3485/DEL/2024Status: DisposedITAT Delhi23 January 2025Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S.RIFAUR RAHMAN (Accountant Member)5 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that initiating proceedings against a dead person, after their demise, is not sustainable in law. The reopening was quashed on this ground.

What were the facts?

Proceedings under Section 147/144 of the Income Tax Act were initiated against the deceased assessee for the assessment year 2010-11. The deceased had passed away on 05.12.2011, but the proceedings were initiated on 30th March, 2017.

What were the issues?

Whether proceedings under Section 147/144 can be initiated against a deceased assessee after their death?

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 26.05.2025Pronounced: 26.05.2025

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’).

2.

Heard both the parties. Case files perused.

3.

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.

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