CHAMPAT SINGH (THROUGH LEGAL HEIR SH. KANNU SINGH),GHAZIABAD vs. THE ITO-WARD-2(1)(2), CGO COMPLEX HAPUR CHUNGI GHAZIABAD

The instant appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)/NFAC, Delhi dated 16.02.2024 arising out of the order dated 09.12.2019 passed by the Income Tax Officer, Ward-1(2), Circle 43(1), New Delhi under Section 144 read with section 147 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for Assessment Year 2012-13.

First we take up the legal ground no. 3 raised by the assessee, which reads as under:

In the instant case the assessee died on 16.04.2018 and the order of assessment was passed on 09.12.2019. Notice under Section 148 of the Act for reopening of assessment in the case of the assessee was issued on 26.03.2019, appearing at page 1 of the paper book filed before us by the assessee. When the said notice under Section 148 was issued on 26.03.2019 by and under the signatures of the Income Tax Officer, Ward-1(2), Ghaziabad the assessee had already left for his heavenly abode. However, the assessment was finalized in the name of the assessee on 09.12.2019. No notice could have been issued in the name of deceased assessee for reopening of assessment under Section 148 of the Act neither reassessment proceedings could be proceeded with on the basis of such invalid notice. Thus, the notice is not valid in the eyes of law and the proceeding of reassessment initiated is found to be bad ab initio as the case made out by the assessee’s counsel is found to be acceptable.

We have further considered the following judgment passed by different authorities as relied upon and inspired by the ratio laid down therein in favour of the assessee:

In view of above, all other grounds raised in the instant appeal need not to be adjudicated having rendered academic interest only.