ITO, WARD-5,, HISAR vs. VIJAY KUMAR, HISAR

ITA 4167/DEL/2017Status: DisposedITAT Delhi26 November 2024AY 2008-09Bench: SHRI SAKTIJIT DEY, HON'BLE (Vice President), SHRI M. BALAGANESH (Accountant Member)5 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that upon the death of the principal, the GPA holder's powers expire, and thus Vijay Kumar Garg could not be considered a legal heir. Despite the AO being aware of the actual legal heirs, the assessment was erroneously framed against Shri Vijay Kumar Garg. Consequently, the assessment was declared void ab initio.

What were the facts?

Smt. Savitri Devi received compensation and interest for compulsory land acquisition and passed away on 10.10.2008. Shri Vijay Kumar Garg, her GPA holder and a beneficiary in her will, was assessed by the AO for this income for AY 2008-09, treating him as a legal heir. He contended he received no assets from the deceased and his GPA expired upon her death.

What were the issues?

Whether a General Power of Attorney holder can be assessed as a legal heir for the income of a deceased person, and the validity of an assessment framed on a GPA holder after the principal's death when he received no assets.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 159(1),Section 159(2),Section 159(4),Section 159(6)

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Ved Jain, Adv, Shri Aman Garg, Adv, Shri Aayush Garg, Adv
For Respondent: Shri Mritunjay Prasad Dwivedi, Sr. DR
Hearing: 24/10/2024

PER M. BALAGANESH, A. M.:

The appeal in ITA No.387/Del/2021 for AY 2015-16, arise out of the 1. order of the Commissioner of Income Tax (Appeals)-37, New Delhi [hereinafter referred to as „ld. CIT(A)‟, in short] in Appeal No. 37/10221/2018-19, A.Y. 2015-16 dated 22.09.2020 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated 28.12.2017 by the Assessing Officer, DCIT, Circle-16 (2), New Delhi (hereinafter referred to as „ld. AO‟).

2.

The revenue has raised the following grounds of appeal before us:-

“i). That the Ld. CIT(A) has erred in deleting addition of Rs.2,41,16,145/- on account of interest on land compensation and interest from ba

The order continues below.

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