BABULAL PATEL (THROUGH LEGAL HEIR CHETAN BABULAL PATEL),MEHSANA vs. ITO 1, MEHSANA, MEHSANA

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ITA 2015/AHD/2025Status: DisposedITAT Ahmedabad18 February 2026AY 2017-18Bench: Shri Sanjay Garg, Judicial Member And Annapurna Gupta (Accountant Member)2 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 ruled that an assessment order passed against a deceased person, when the AO had knowledge of their demise, is a nullity based on various higher authorities' pronouncements. Therefore, all consequential additions made under such a nullified assessment order were deemed invalid and ordered to be deleted.

What were the facts?

The assessee appealed against a CIT(A) order for AY 2017-18, where additions confirmed by the AO were challenged. The main point of contention was that the original assessment order was passed against a deceased assessee, a fact that the CIT(A) acknowledged before adjudicating the appeal on merits.

What were the issues?

Whether an assessment order passed against a deceased assessee, with the AO's prior knowledge of death, is a legal nullity.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Annapurna Gupta

For Appellant: Shri JHimanshu Gandhi, AR
Hearing: 09/02/2026Pronounced: 18/02/2026

Year : 2017-18 Babulal Patel (Through Legal The ITO-1 बनाम/ Heir Chetan Babulal Patel) Mehsana – 382 715 v/s. C/o. CA Himanshu Gandhi 16th Floor D Wing,Trade World Building Kamala Mills Compound Lower Parel, Mumbai – 400 013 "थायी लेखा सं./PAN: AAKPP 6884 D (अपीलाथ)/ Appellant) (*+ यथ)/ Respondent) Assessee by : Shri JHimanshu Gandhi, AR Revenue by : Ms. Ketaki Desai, Sr.DR सुनवाई की तारीख/Date of Hearing : 09/02/2026 घोषणा की तारीख /Date of Pronouncement: 18/02/2026 आदेश/O R D E R

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 22/08/2025 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2017-18.

2.

In this appeal, the Ld. Counsel for the assessee has categorically noted and acknowledged that the assessment order has been passed by the Babulal Patel (Through Legal Heir Chetan Babulal Patel) vs. ITO Asst. Year : 2017-18 Assessing Officer (AO) in the name of deceased assessee despite having knowledge of his death before passing of the assessment.

3.

The Ld. CIT(A) has duly admitted the said position on record, however, proceeded to adjudicate the appeal on merits and confirmed the additions so made by the AO. The Ld. CIT(A) having adjudicated the issue that the assessment order was passed against the dead person, therefore, in view of the various case-laws of the higher authorities, the same is to be treated as nullity. In view of this, the assessment order being declared as nullity, the consequential addition do not survive and the same are ordered to be deleted.

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