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Income Tax Appellate Tribunal, DELHI BENCH “F”, DELHI
(A.Y.2012-13) Mrs. Gurneet Chawla, (Legal Heir of late Mr. Paramjeet Singh Chawla) C/o R.C. Rai & Associates, 203, 2nd Floor, Akashdeep, 26A, Barakhamba Road, New Delhi 110001 ...... अपीलाथ�/Appellant PAN:ACWPC-3161-C बनाम Vs. Deputy Commissioner of Income Tax, ..... �ितवादी/Respondent Central Circle-II, Faridabad, Haryana अपीलाथ� �ारा/ Appellant by : S/Shri Somil Agarwal & Deepesh Garg, Advocates �ितवादी�ारा/Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR सुनवाई क� ितिथ/ Date of hearing : 19/02/2025 घोषणा क� ितिथ/ Date of pronouncement : : 21/02/2025 आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-3, Gurgaon (hereinafter referred to as 'the CIT(A)') dated 29.12.2018, for assessment year 2012-13, confirming levy of penalty u/s. 271AAA of the Income Tax Act,1961(hereinafter referred to as ‘the Act’).
Shri Somil Agarwal, appearing on behalf of the assessee submitted that the order of levying penalty dated 19.02.2018 has been passed in the name of a dead person. Narrating facts of the case, he submitted that Paramjeet Singh Chawla, (A.Y.2012-13) the assessee died on 19.08.2017. The fact of death of Paramjeet Singh Chawla was informed to the Assessing Officer (AO) on 13.02.2018 by his legal heirs along with death certificate. A copy of said communication is at page no. 2 to 10 of the paper book. The fact that the assessee had furnished reply to show cause notice u/s. 271AAA of the Act is acknowledged by the Assessing officer in para 4 of the penalty order dated 19.02.2018. Despite, the fact that the AO was aware of death of Paramjeet Singh Chawla, he still passed the penalty order u/s. 271AAA of the Act in the name of deceased. The assessee carried the issue in appeal before the CIT(A). The ld. Counsel pointed that in grounds of appeal
filed before the CIT(A), the first ground was that the penalty order was passed on ‘dead person’, therefore, the said order is nullity in the eye of law. The CIT(A) while passing impugned order did not even refer to the legal ground, raised by the assessee and decided the appeal only on merits.
3. Per contra, Ms. Harpreet Kaur Hansra representing the department vehemently defended the impugned order and prayed for dismissing appeal of the assessee.
4. Both sides heard, orders of the authorities below examined. The short issue in appeal for adjudication before us is, Whether the penalty order u/s.271AAA of the Act passed in the name of ‘dead person’ is legally sustainable?
5. The assessee Paramjeet Singh Chawla died on 19.08.2017, the fact regarding death of the assessee was communicated to the Assessing Officer by legal heirs purportedly on 13.02.2018. The AO in para 4 of the penalty order has recorded the fact that a reply to the show cause notice was filed on 13.02.2018. The assessee has placed on record copy of said reply at page no. 2 to 10 of the