MANOJ DALMIA L/H OF LATE SH. BANWARI LAL DALMIA,NEW DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 757/Del/2023 : Asstt. Year: 2019-20 Manoj Dalmia L/H of Late Sh. Vs DCIT, Banwari Lal Dalmia, 22, Chander Lok Central Circle-1, Enclave, Pitampura, New Delhi-110055 New Delhi-110034 (APPELLANT) (RESPONDENT) PAN No. AAAPD1265G Assessee by : Sh. Lalit Mohan, CA Revenue by : Sh. Paresh Johri, CIT DR Date of Hearing: 10.07.2023 Date of Pronouncement: 11.07.2023

ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee against the order of ld. CIT(A)-30, New Delhi dated 19.01.2023.

 Date of action u/s 132 – 31.10.2018  Date of death of assessee – 28.04.2019  Date of filing of return in the name of the assessee – 31.08.2019.  Date of issue of notice u/s 153A – 29.09.2020  Date of intimation to the AO about the death of the assessee by L/H – 15.12.2020  The assessment was completed in the name of the deceased assessee – 27.03.2021

2 ITA No. 757/Del/2023 Manoj Dalmia 3. At the outset, the ld. DR, Shri Paresh Johri vehemently argued that inspite of the death of the assessee, the return has been filed in the name of the assessee and hence, the Assessing Officer has rightly passed order in the name of the assessee. It was argued that the notice u/s 143(2) has also been rightly issued in the name of the assessee and consequently the assessment completed cannot be treated as void.

Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 11/07/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR