TMI Blog2018 (1) TMI 1634X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-Tax Act ( The Act ) are directed against the order ld. CIT(A)-25, Mumbai for Assessment Year (AY) 2007-08 and 2007-08. The facts of both the appeals are interconnected; hence, both the appeals were clubbed together and are decoded by common order. The assessment order for AY 2007-08 was re-opened by assessing officer during the assessment proceedings for AY2008-09. ITA No. 387/Mum/2012 for AY 2008-09 2. Brief facts of the case are that return for the year under consideration was filed on 30 March 2010 declaring total income of ₹ 49,380/-. Since the assessee had expired on 14th November 2007, the return of income was signed by son of assessee Sh. M.B. Sharma in the capacity of legal heir. The assessment was completed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment year. The legal heir of the assessee filed return of income on 26 November 2010. The legal heirs demanded the reasons recorded. The legal heirs of the assessee filed objection vide objection dated 18 December 2010, against reopening of the assessment. The assessing officer proceeded to complete the re-assessment. The assessment was completed under section 143(3) rws 147 on 02.01.2012. Again, the reassessment was passed against the deceased person. The assessing officer while passing assessment order added the Capital Gain of ₹ 24,64,900/- on transfer of asset. On appeal before Commissioner (Appeals) the action of assessing officer was confirmed. The learned Commissioner (Appeals) dismissed the appeal holding that appeal for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egal heirs of the assessee was given sufficient opportunity before passing the assessment order for both the assessment years. The legal heirs of the assessee participated in the proceedings. The assessee has not taken specific grounds of appeal regarding the invalidity of the assessment order passed. 5. We have considered the rival submission of the parties and perused the material available on record. In our considered view the ld. AR for the assessee has raised purely legal issue, which requires consideration. We have noted that the return of income for assessment year 2008-09 was signed by legal heir of assessee. The legal heir of the assessee vide his letter dated 6 December 2007 intimated assessing officer about the death of assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had filed a return, which was later revised by his legal heir with a slightly enhanced income. The Assessing Officer completed the assessment at a much higher figure than what was shown in the revised return. On appeal, the legal heir contended that the assessment had been framed against a dead person and was, therefore, void ab initio. The Commissioner (Appeals) held that while the notice had been initially issued to the assessee, the same had also been issued thereafter to the legal heirs of the deceased assessee, and, therefore, though the assessment had been framed in the name of the deceased assessee, that was a mistake which could not be said to be fatal and so was rectifiable as an irregularity. On second appeal, the Tribunal annull ..... X X X X Extracts X X X X X X X X Extracts X X X X
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