TMI Blog2024 (1) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... egal heir was not brought on the record and no notice was issued in the name of the legal heir. Therefore, the assessment order framed in the name of the deceased assessee is non-est in law and hence is quashed. Appeal by the assessee is allowed - Shri Prashant Maharishi, Accountant Member And Shri Sandeep Singh Karhail, Judicial Member For the Assessee : None For the Revenue : Smt. Mahita Nair ORDER PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the legal heir of the assessee challenging the impugned order dated 12/05/2023, passed under section 250 of the Income Tax Act, 1961 ( the Act ) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Center, Delhi, [ learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i). Shaikh Abdul Kadar Vs ITO (1958) 34 ITR 451 (MP High Court); ii). CIT Vs Kumari Prabhawati Gupta, 231 ITR 188 (Allahabad High Court); iii). CIT Vs. Suresh Chandra Jaiswal 325 ITR 563 (All). 2. Notwithstanding the above said facts, it is submitted that no notice of hearing was received by the Legal heir due to deactivation of PAN of the assessee and, as such, no notice was even served through speed post and in the order of Hon'ble ITAT, it has been taken note of by the Ld. CIT(A), that there is clear and complete address of the legal heir and, as such, the CIT (A) has erred in passing the exparte order. 3. That the Ld. CIT (A) has erred in passing ex-parte order as no notice of hearing was received by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f appeal before the appeal is finally heard or disposed off. 4. The main grievance raised in the present appeal is against the completion of the assessment in the name of the deceased assessee. 5. We have considered the submissions of the learned DR and perused the material available on record. The assessee was an individual and for the year under consideration, filed his return of income on 05/09/2010 declaring a total income of Rs. 4,00,726. The return filed by the assessee was processed under section 143(1) of the Act. Subsequently, upon receipt of the information from the DGIT(Investigation) Wing, Mumbai about having received vital information initially from the Sales Tax Department of Maharashtra that some dealers are indulged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed after the death of the assessee on 06/08/2015. During the hearing, the learned DR submitted that there was no intimation to the AO by the legal heirs regarding the demise of the assessee. We find that while rejecting similar arguments, the Hon ble Delhi High Court in Savita Kapila v/s ACIT, [2020] 273 Taxman 148 (Del) observed as under:- 32. This Court is of the view that in the absence of a statutory provision it is difficult to cast a duty upon the legal representatives to intimate the factum of death of an assessee to the income tax department. After all, there may be cases where the legal representatives are estranged from the deceased assessee or the deceased assessee may have bequeathed his entire wealth to a charity. Conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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