RAJESH BHATIA (L/H OF LATE LALITA BHATIA),NEW DELHI vs. ACIT CIRCLE 5(2), NEW DELHI

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ITA 3021/DEL/2019Status: DisposedITAT Delhi31 July 2023AY 2014-152 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 since the notices were issued to a deceased person, they were invalid. Consequently, the assessment completed based on these invalid notices was also considered invalid.

What were the facts?

The assessee's legal heir, Rajesh Bhatia, was approved by the Income Tax Department. However, notices under sections 143(2) and 142(1) were issued in the name of the deceased assessee, Lalita Bhatia.

What were the issues?

The primary issue was the validity of notices issued to a deceased assessee and the consequential assessment.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

Hearing: 07.06.2023Pronounced: 31.07.2023

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of ld. CIT(A)-33, New Delhi dated 29.11.2018.

2.

The relevant facts are as under:

1.

Name Lalita Bhatia 2. Date of Death 08.04.2014 3. Name of the legal heir Rajesh Bhatia 4. Approval date of legal 20.03.2015 heir by the Income Tax 5. Date of filing of ITR 31.03.2015 6. Persons signed the return Rajesh Bhatia 7. Date of notice u/s 143(2) 31.08.2015 8. Date of notice u/s 142(1) 20.06.2016 04.11.2016

Rajesh Bhatia 3. From the above facts, an undisputed fact arise that inspite of approving the legal heir Sh. Rajesh Bhatia and bringing the same on record by the Income Tax Department on 20.03.2015, the notices u/s 143(2) and u/s 142(1) have been issued on 31.08.2015, 20.06.2016 in the name of Ms. Lalita Bhaita, a deceased person. Hence, at the outset, we hold that the notices are considered as invalid and so as the assessment completed consequently.

4.

In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 31/07/2023.

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