NAYANABEN GORDHANDAS JATWANI,SURAT vs. ACIT, CIRCLE 1(3), SURAT

ITA 361/SRT/2024Status: DisposedITAT Surat12 February 2025AY 2017-18Bench: SHRI PAWAN SINGH (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that an assessment order passed against a deceased person, after the Assessing Officer was aware of the death and the legal representative, is a nullity and void. Therefore, the assessment order is quashed.

What were the facts?

The assessment order was passed in the name of a deceased assessee, despite the Assessing Officer being informed of the death and the legal representative being identified. The assessee's legal representative argued that the assessment order was invalid because it was issued against a dead person.

What were the issues?

Whether an assessment order passed in the name of a deceased person is valid, and if not, whether it can be cured as a procedural irregularity.

Which sections of the Income-tax Act were involved?

Section 159,Section 143(3),Section 69A,Section 115BBE

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH & SHRI BIJAYANANDA PRUSETH

For Appellant: Shri Rasesh Shah, CA
For Respondent: Shri Mukesh Jain, Sr. DR
Hearing: 06/01/2025Pronounced: 12/02/2025

PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanates from the order passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 16.02.2024 by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AY) 2017-18. 2. The grounds of appeal raised by the assessee are as follows:

“1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of assessing officer in passing the assessment order in the name of the dead person which is invalid.

2.

On the facts and ci

The order continues below.

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