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Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: Sh. C. M. GargDr. B. R. R. Kumar
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.
The undisputed facts are as under:
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
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.
We find that the L/H has intimated the AO on 23.12.2020 about the death of the assessee. While the AO has invoked the provisions of Section 159(1) but failed to bring the L/H on record and completed the assessment in the name of the deceased person.
Under these facts, we hold that the Assessment Order passed in the name of deceased person is null and void.
In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 11/07/2023.