9911796707
TMI Blog2023 (12) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Act, 1961 ("the Act") for the Assessment Year 2010-11. 2. The Registry has pointed out that there is a delay of 1269 days in filing of the appeal by the assessee. An affidavit along with an application for condonation of delay has been filed and perusal of the same indicates that the assessee, namely, Puja Shah expired on 04/01/2015 and the said information was passed on to the Assessing Officer during the course of assessment proceedings. The assessment order was framed on 22/12/2017. Thereafter appeal of the assessee before the ld. CIT(A) was passed ex-parte on 27/11/2019. Thereafter, assessee approached the counsel, namely, Shri Pankaj Baid, for filing the appeal before the Tribunal. Appeal fees was also deposited on 22/01/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (Appeals)-15, Kolkata erred in upholding the validity of the impugned re-assessment Order, claimed to be passed under section 147/143(3) of the Act on 22nd December, 2017 in the case of the Assessee for the Assessment Year 2010-11, even though the said order was passed in the name of dead person i.e. Puja Shah (deceased) without appreciating that an order passed in the name of dead person is liable to be annulled being rendered nullity and void ab-initio. 4. That the learned Commissioner of Income Tax (Appeals)-15, Kolkata erred in upholding the validity of the impugned re-assessment Order, claimed to be passed on 22nd December, 2017, passed under section 147/143(3) of the Act without appreciating that the said order was barred by lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other hand, the ld. D/R stated that the assessee had not informed the assessee about the death of late Puja Shah, failing which it was not possible for the Assessing Officer to know about this information and further the assessee has attended the assessment proceedings and never raised any such objection. 5. We have heard rival contentions and perused the record placed before us. The legal issue raised by the assessee that the assessment order is a nullity and void ab initio because the assessment order has been passed in the name of a dead person. We observe that the assessee, namely, late Puja Shah, furnished the return of income on 27/09/2010 declaring income of Rs. 3,29,557/- and this return was processed u/s 143(1) of the Act. Subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e steps to cancel the PAN registration. Before us, the facts are much stronger in favour of the assessee because the legal heir has duly informed the Assessing Officer about the death of Puja Shah which occurred much before the issuance of notice u/s 148 of the Act on 31/03/2017. It is a settled principle that a notice issued in the name of a dead person is not enforceable in law and if such is the legal position then, the revenue cannot be held to be justified in contending that they have no knowledge about the death of the assessee. Similar view was taken by the Hon'ble Delhi High Court in the case of Savita Kapila vs. ACIT [2020] 118 taxmann.com 46 (Del.). Thus in the light of the above legal settled position, since the assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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