9911796707
TMI Blog2023 (1) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... ear 2011-12. 2. The primary grievance in this appeal is against the completion of the assessment in the name of the deceased assessee without bringing on record his legal heirs. 3. The brief facts of the case as emanating from the record are: For the year under consideration, the assessee filed his return of income on 08/08/2011, declaring a total income of Rs. 1,62,400. The return was selected for scrutiny and notice under section 143(2) of the Act was issued on 01/08/2012, which was served on the assessee on 09/08/2012. Subsequently, a questionnaire along with notice under section 142(1) of the Act was issued on 12/06/2013. In response to the said notice, assessee's wife submitted that the assessee expired on 17/04/2013. In the said let ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that notice u/s 143(2) was issued by the AO in the name of appellant, who died subsequently and no fresh notice was issued in the name of Legal heir and thus, he claimed that the notice issued originally to appellant is illegal and invalid. A remand report was called for from the AO to verify the veracity of the claims of the appellant. After perusing the fact of the remand report it is found that the AO had issued notice u/s 143(2) on 01.08.2012 and the same was served upon appellant on the 09.08.2012. The appellant expired on 17.04.2013. Hence, the Ld. AO has issued notice u/s 143(2) in the name of appellant when the appellant was alive. Hence, there is no irregularity on the part of AO. The AO has validly assumed jurisdiction by issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rty and to pass the order. Hence, the undersigned do not find any fault on the part of AO to allow opportunity of being heard before passing the assessment order. Despite that, the undersigned has made all efforts to allow appellant to present his case and allow proper opportunity of being heard. Since proper opportunity of being heard was given to appellant during the course of appellate proceedings, during the course of remand proceedings, the appellant's grievance about not allowing proper opportunity of being heard is not tenable. Hence, these grounds of the appeal of the appellant are dismissed." Being aggrieved, the present appeal has been filed by the legal heir on behalf of the assessee. 5. During the hearing, the learned Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the name of the deceased assessee, despite being informed vide letter dated 26/06/2013, about the fact that the assessee expired on 17/04/2013. Thus, the very fact that the assessment has been concluded in the name of a deceased person renders the assessment order to be null and void. Further, it cannot be disputed that the assessee died before the proceedings for assessment were completed. Therefore, it was incumbent under section 159(2) of the Act on the AO to bring the legal heir of the deceased assessee on record and proceed further. Since the same was not done by the AO, therefore the assessment order is void ab initio. Accordingly, the assessment order passed in the name of the deceased assessee is set aside. As we have quashed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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