BHARAT RANCHOD L/H OF GOVAN MORAB RANCHOD,NA vs. ARIVS.INCOME TAX OFFICER (INTERNATIONAL TAXATION), SURAT

आदेश / O R D E R

PER BIJAYANANDA PRUSETH, AM:

raised by the assessee are as under:

1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in not adjudicating the ground of assessee on validity of assessment that the learned Assessing Officer has wrongly re- /AY.11-12 Bharat Ranchod l/h Govan M Ranchod opened the assessment u/s 147 by issuing notice u/s 148 of the Act in the name of deceased person and therefore, the initiation of reassessment proceeding and consequential order passed u/s 147 r.w.s.144 are bad in law and void ab initio.

2. It is therefore prayed that the assessment framed u/s 147 r.w.s. 144 may kindly be quashed and/or the addition made by Assessing Officer may please be deleted.

3. The appellant craves leave to add, amend, alter, delete or modify all or any of the grounds before or during the course of final hearing of appeal.”

2. At the outset, the Ld. Authorized Representative (Ld.AR) of the assessee submitted that the impugned assessment order u/s 144 r.w.s. 147 of the Act dated 28.12.2018 was passed in the name of a dead person, Shri Govan Morab Ranchod, who expired on 01.02.2015. The Ld. AR has filed a paper book enclosing therein the Certificate of Death issued on 18.02.2015. The Ld. AR has also enclosed copy of the letter addressed to the ITO, Ward-2, Navsari informing him about the death of Govan Morab Ranchod (assessee). Copy of the said letter is at page 2 and 3 of the paper book. The assessee again informed the AO about the death of assessee vide letter dated 01.12.2017, which is at page 4 and 5 of the paper book. Despite having the above information, the AO has passed order in the name of dead person which is a nullity in the eyes of law. The Ld. AR relied on various decisions including decision of the co-ordinate Bench of this Tribunal in the case of Chandravadan Shah L/h Chhottalal Tarachand Shah in dated 06.11.2024 where appeal of assessee was allowed by holding that the order passed in the “6. … …. There is no dispute that both AO and CIT(A) have passed orders on a dead person, which is nullity and void ab initio. The Hon’ble Supreme Court in the case of CIT vs. Amarchand N. Shroff, 48 ITR 59 (SC) has held that the individual must be a living person and no assessment can be made on a dead person. Various appellate fora have also held that no order of assessment or reassessment could be made on a dead or non-existing person. Hence, the order passed b t he Ld.CIT(A) is a nullity in the eyes of law. Hence, the same is quashed and appeal of the assessee is allowed.” 2.1 In view of the facts discussed above and following the decision cited supra, appeal of assessee is allowed.