JYOTI DHUPAR, LEGAL REPRESENTATIVE OF NIRANTAR KUMAR DHUPAR (DEACEASED),DELHI vs. DCIT, CIRCLE-49(1), DELHI

Brief facts of the case are that Shri Nirantar Kumar Dhupar, who was solely handling the functioning and operations of M/s Plastic Component Industries had expired on 23.05.2021. Copy of death certificate has been furnished on record. Assessment was made on

At the very outset, the ld. counsel for the assessee submitted that consequent to the death of the proprietor, the family members were under grief and great pain and loss and unaware of the way to handle and operate the said firm. The assessee sought to further add more grounds of appeal in support of her claim for relief from additional demand for the Assessment Year under consideration.

The ld. counsel for the assessee further submitted that the then Proprietor of Late Sh. Nirantar Kumar Dhupar (M/s Plastic Component Industries) who was solely handling the functioning and operations of M/s Plastic Component Industries had expired on 23.05.2021 after prolonged fight with the COVID-19 pandemic leaving behind his widow, the present assessee and two young and studying sons. The assessee prayed for relief from the income tax demand raised u/s 143(1) of Income Tax Act, 1961 for A.Y. 2020-21.

The ld. DR relied on the order of the ld. CIT(A).

We have heard the rival submissions and have perused the relevant material on record. We find that the processing of return u/s 142(1) of the Act as well as the ld. CIT(A)’s order has been made on the deceased assessee. However, we also find that there is no finding by the Assessing Officer as to the fact of appointment of Jyoti Dhupar being appointed as legal representative of the assessee as also whether the legal representative has been bestowed with assets of the deceased person.