I.T.O., WARD-34(1), KOLKATA, KOLKATA vs. SRI BISWANATH PODDAR, KOLKATA

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ITA 2116/KOL/2016Status: DisposedITAT Kolkata14 March 2018AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the AO's order was passed on a dead person, rendering it ab initio void. Therefore, the order was quashed.

What were the facts?

The Assessing Officer (AO) passed an order under Section 143(3) of the Income Tax Act on March 17, 2015. However, the assessee, Shri Biswanath Poddar, had passed away on December 30, 2014.

What were the issues?

The primary issue was the validity of an assessment order passed by the AO after the death of the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH ‘D’ KOLKATA

Before: Hon’ble Shri J.Sudhakar Reddy, AM & Shri A.T.Varkey, JM ]

ORDER

PER J.SUDHAKAR REDDY, AM:

1.

This is an appeal by the Revenue directed against the order of the Commissioner of Income Tax-(A)-10, Kolkata relating to A.Y. 2012-13.

2.

After hearing the rival submissions, we find that the AO has passed an order u/s 143(3) of the Income Tax Act, 1961 (Act) on 17.03.2015 in the name of Shri Biswanath Poddar. Shri Biswanath Poddar passed away on 30.12.2014. Hence, the order was passed by the AO on a dead person. Hence the same is ab initio void and has to be quashed. In view of the above discussion we dismiss this revenue’s appeal.

3.

In the result the appeal by the revenue is dismissed.

Order pronounced in the Court on 14.03.2018.

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