RAJ SHANKAR NIKAM ,PUNE vs. INCOME TAX OFFICER, WARD-2(2), PUNE, PUNE

PDF · subscribers
ITA 293/PUN/2024Status: DisposedITAT Pune10 May 2024AY 2016-17Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that reassessment proceedings initiated against a deceased person are invalid. Therefore, the impugned proceedings were quashed.

What were the facts?

The Assessing Officer initiated reassessment proceedings under Section 147 by issuing a notice under Section 148. However, the assessee had passed away prior to the issuance of this notice.

What were the issues?

The primary issue was the validity of the reassessment proceedings initiated against a deceased assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE

Before: SHRI SATBEER SINGH GODARA

Hearing: 20.03.2024Pronounced: 10.05.2024

Date of Hearing : 20.03.2024 Date of Pronouncement : 10.05.2024 ORDER

This assessee’s appeal for assessment year 2016-17, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/ 2023-24/1058828465(1), dated 18.12.2023, in proceedings u/s.147 r.w.s.144 of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties. Case file perused.

2.

It emerges at the outset that the first and foremost substantial issue which arises for this tribunal’s apt adjudication is that of validity of the impugned reopening / re- assessment itself. This is in light of the clinching fact that the 2 ITA.No.293/PUN./2024 assessee herein Shri Shankar Nikam had left for his heavenly abode on 21.01.2020 whereas the Assessing Officer admittedly issued his sec.148 notice dated 22.03.2021. Meaning thereby, that the learned Assessing Officer had initiated the impugned proceedings against a dead person. It is made clear that the factum of the assessee’s death is duly evident from perusal of page-13 in case file which was already submitted before the learned NFAC. That being the clinching case, the impugned proceedings initiated against a dead person have to be quashed indeed in light of Savita Kapila, Legal Heir of Late Sh.

Mohinder Paul Kapila vs. ACIT (2020) 426 ITR 502 (Del.). Ordered accordingly. All other pleadings on merits stand rendered academic.

3.

This assessee’s appeal is allowed in above terms.

Order pronounced in the open Court on 10.05.2024.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →