GOPALIYENGAR MADABUSHI MURALIDHAR, ,BENGALURU vs. INCOME-TAX OFFICER, WARD-7(2)(4), BENGALURU

ITA 956/BANG/2023Status: DisposedITAT Bangalore08 August 2024AY 2016-17Bench: Shri Chandra Poojari (Accountant Member), Shri Keshav Dubey (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that under Section 159(2) of the Income Tax Act, proceedings do not abate upon the death of the assessee and can be continued against the legal representative. Therefore, the assessment order passed in the name of the deceased was not ab initio void.

What were the facts?

The assessee passed away after the conclusion of arguments but before the Assessing Officer (AO) passed the assessment order. The AO proceeded to pass an assessment order in the name of the deceased assessee, which was later confirmed by the CIT(A). The legal heir appealed this order.

What were the issues?

Whether an assessment order passed in the name of a deceased assessee after their death is void, and whether proceedings abate upon the death of the assessee.

Which sections of the Income-tax Act were involved?

Section 159,Section 143(3),Section 144,Section 68,Section 271(1)(c)

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, BANGALORE “C” BENCH, BANGALORE

For Appellant: Shri Hemant Pai, CA
For Respondent: Shri V. Parithivel, JCIT-DR
Hearing: 11.06.2024Pronounced: 08.08.2024

Per: Keshav Dubey, J.M. This appeal at the instance of the assessee is directed against the CIT(A) / NFAC’s Order dated 17.07.2023 vide DIN & Order No. ITBA/NFAC/S/250/2003-24/1054405135(1) passed under Section 250 of the Income Tax Act, 1961 (the Act) for the Assessment Year (AY) 2016-17. 2. The assessee has raised the following grounds of appeal: - “The Legal Heir of the Appellant humbly submits the following grounds of appeal:

“1. Assessment order bad in law:

1.

1 The order dated December 27, 2018 passed by the Income Tax Officer, Ward - 7(2)(4), Bengaluru ('the Learned Assessing Officer' or 'the AO

The order continues below.

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