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Facts
The assessee, Late Mr. Ram Dulare Yadav, had passed away on January 3, 2018. The Assessing Officer framed assessments in the name of the deceased assessee on November 6, 2018, and December 11, 2019, respectively. This fact was noted to be uploaded on the e-portal on October 31, 2018.
Held
The tribunal held that assessments framed in the name of a deceased assessee, even after due notification, are not sustainable in law. Such assessments are therefore quashed.
Key Issues
Whether assessment proceedings initiated and concluded in the name of a deceased assessee are legally valid.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “DB” BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
O R D E R PER BENCH:
These twin appeals involve single assessee herein, namely Late Ram Dulare Yadav. All other relevant details thereof are tabulated as under:
Sr. Appeal No. A.Y. Assessee Respondent Order appealed against Proceedings No. u/s 1. 14/Agr/2022 2017-18 Late Mr. Ram ACIT,1(2)(1) CIT(A)/NFAC, Delhi’s 143(3) Dulare Yadav DIN & order No. ITBA / through L/H Mr. NFAC / S /250/2021- Mohit Yadav (Son) 22 / 1037964255(1) Dated 20.12.2021 & 150/Agr/202 Late Mr. Ram Dulare Yadav 2. 150/Agr/2022 2016-17 Late Mr. Ram ACIT 1(2)(1) CIT(A)/NFAC, Delhi’s 143(3) Dulare Yadav DIN & order No. ITBA / through L/H Mr. NFAC / S / 250/2022- Mohit Yadav (Son) 23/1043665300(1) Dated 29.06.2022 2. Heard both the parties at length. Case files perused.
It emerges during the course of hearing that the assessee herein Shri Ram Dulare yadav had passed away on 03.01.2018 and the relevant information stand duly uploaded on the e-portal on 31.10.2018. And that the learned Assessing Officer had framed his assessment dated 06.11.2018 & 11.12.2019; respectively, in the deceased assessee’s name only.
This being the clinching factual position emanating from the case file, we are of the considered view that the impugned assessment framed in the name of a duly notified deceased-assessee, are not sustainable in law. The same stand quashed in very terms.
These assessee’s twin appeals are allowed in above terms. A copy of this common order be placed in the respective case files.
Order pronounced in the open court on 11.02.2025