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2023 (10) TMI 439 - ITAT JAIPURReopening of assessment u/s 147 against dead assessee - legal representative of the deceased assessee preferred appeal before ld. CIT (A) which was dismissed - HELD THAT:- It is an admitted fact that during the assessment proceedings notice was issued by the AO which was received back unserved with the postal remarks that the said assessee, the recipient of the said notice has already died. Therefore, in our view, when once the AO had come to know about the death of appellant during the proceedings, therefore, AO was under obligation to verify or to investigate about the legal heirs of the said deceased. We are conscious of the fact that it is a settled law that no order of assessment can be passed against the deceased. Since as per the facts of the present case, amended Form 36 has been filed by the legal heirs of the deceased before us and are contesting the appeal and have already been taken on record. Thus in the fitness of circumstances, since the AO has passed assessment order against a dead person without specifying names of legal heirs, which is not legally sustainable, thus we have no other option except to quash the impugned order. However, taking into consideration the peculiar facts and since provisions of section 159 of the Act has not been complied with by the AO and also the assessment order has been passed ex parte under section 144/147 of the Act, therefore, considering the interest of justice, equity and fair play, we restore the matter back to the file of the AO to initiate proceeding against the legal representatives already taken on record before us, in accordance with the provisions of section 159 of the Act from the stage it has come to the knowledge of the AO regarding the death of the deceased. Appeal of the assessee is allowed for statistical purposes.
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