THE DCIT, CENTRAL CIRCLE-1,, RAJKOT vs. SMT. KANCHAN KIRAN SORATHIYA, ANJAR-KUTCH

ITA 39/RJT/2022Status: DisposedITAT Rajkot22 December 2023AY 2018-19Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)7 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that an assessment order passed in the name of a deceased person, when the AO was aware of the death and the legal heir's representation, is void-ab-initio and not curable under Section 292B. The AO's failure to recognize the legal heir renders the assessment invalid.

What were the facts?

The assessee died during assessment proceedings. The Assessing Officer (AO) issued notices and passed the assessment order in the name of the deceased assessee, despite the legal heir being represented. The AO did not acknowledge the legal heir in the assessment order or subsequent demand/penalty notices.

What were the issues?

Whether an assessment order passed in the name of a deceased assessee, without proper acknowledgment of the legal heir, is valid and curable under Section 292B of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 159,Section 292B,Section 69B

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SMT. ANNAPURNA GUPTA & Ms. SUCHITRA KAMBLE

For Appellant: Shri Kapil Sanghavi, AR
For Respondent: Shri Shramdeep Sinha, CIT (DR)
Hearing: 11.10.2023Pronounced: 22.12.2023

PER SUCHITRA KAMBLE, JUDICIAL MEMBER :

This appeal is filed by the Revenue against the order dated 22.12.2021 passed by the CIT(A)-11, Ahmedabad for the Assessment Year 2018-19. 2. The Revenue has raised the following grounds of appeal:-

“1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in considering the facts of the case and in ignoring that while uploading order in assessment module of ITBA application of Income Tax Department, the system automatically fetches the name of the assessee as per PAN Datab

The order continues below.

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