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2016 (4) TMI 1327 - ITAT MUMBAIPenalty u/s 271(1)(c) - no notice to legal heir assessee in spite of the fact that the Assessing Officer was made aware that the assessee had expired on 20th March 2011 - order passed against a dead person - delay in filing return of income - AO while completing the assessment treated the return of income as invalid and held the income declared by the assessee as undisclosed income - Held that:- In the course of penalty proceedings under section 271(1)(c), the Authorised Representative in his letter dated 16th June 2011, not only explained the reason for delay in filing the return of income but also brought to the notice of the Assessing Officer the fact that the assessee had expired on 20th March 2011 and also furnished a copy of his death certificate. In spite of the fact that the Assessing Officer was made aware that the assessee had expired on 20th March 2011, instead of bringing his legal heir on record, the Assessing Officer proceeded to pass the impugned penalty order in the name of deceased assessee. As rightly held by the learned Commissioner (Appeals), order passed against a dead person has no legal affect, hence, invalid in law. - Decided in favour of assessee.
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