9911796707
TMI Blog2023 (8) TMI 1566X X X X Extracts X X X X X X X X Extracts X X X X ..... .w.s. 143(3A) and 143(3B) of the Act. 2. The assessee has taken the following grounds: "1. That the order u/s 263 dated 30/03/2023 is bad in law. 2 The Learned Pr. Commissioner of Income Not yet quantified. Tax, Jalandhar-1, has erred in holding that the Assessment order u/s 143 (3) read with section 143(3A) and 143(3B) of the Income Tax Act 1961, dated: 23/2/2021 is erroneous in so far as it is prejudicial to the interest of revenue and thereby set aside the said order by invoking the revisionary power u/s 263. The facts as well as the legal position have not been properly appreciated. There was no justification for the exercise of revisionary power u/s 263 in this case." 3. Brief facts as culled out from the records are that the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cie made the order nullity. The ld. AR relied on the catena of judgment which is reproduced as below: a) Late Mr. Jitendra N. Mehta vs. ACIT, ITA No- 2950 & 2951/ Mum/2017, ITAT Mumbai Bench, Date of Pronouncement 08/02/2019: While dealing with the penalty matter, it was observed that the notice issued in the name of "Late Jatinder N. Mehta" with his PAN showed that penalty proceedings were initiated against dead person and the penalty imposed in pursuance of such a notice was not sustainable. b) Savita Kapila legal heir of Late Shri Mohinder Paul Kapila vs. ACIT reported at 426 ITR 502 (Delhi): It was held that the legal heir of the assessee was not under an obligation to inform the death of the assessee in the absence of any statu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad not made the verification which has not correct the observation of the ld. PCIT. There is a lack of investigation, but not, no verification did. The ld. AR first invited our attention in the order of the 263 page 6 to 7, the relevant para are reproduced as below: "With reference to the above documents it would be incorrect to suggest that documents for ownership have not been produced. The documents filed above at page no. 7 to 17 are part of the reply filed during the assessment proceedings show the ownership of land in my name and that of my father as well as my brothers whose land is cultivated by me. As explained above the factual position is that very rarely the lessor of agricultural land provides a copy of his fard/jamabandi. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... far as it is prejudicial to the Interest of revenue." 3. I have considered the reply of the assessee on the issues raised in the show cause notice and documents filed by the assessee which need to be verified since such verifications/enquiries have not been made by the Assessing Officer at assessment stage. The lack of enquiry by the AO in respect of the issues raised in the revisionary proceeding amounts to the assessment order to be erroneous in so far as prejudicial to the interest of the revenue. Therefore, the order passed by the Assessing Officer is held to be erroneous and prejudicial to the interest of revenue. The case is, therefore, set aside to the file of the Assessing Officer for fresh assessment on the above mentioned issue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available in the record. From the perusal of the records, it is clear that the ld. PCIT was duly informed by the father of the assessee that the assessee died before initiation of the proceedings. Accordingly, the notice was issued to the legal heir i.e. the assessee's son Sh. Gurtej Singh whose PAN DTPPS6577H but the PAN of the assessee is mentioned in the order bearing AROPS8489C and passed the order relying on the PAN of deceased assessee. 5.1 Further the ld. AO in the assessment order has received all the relevant documents related to the evidence of agricultural income. Here, we cannot say there is any absence of verification. All the documents are duly submitted during the assessment proceeding which are enclosed in APB pages 1 to 47 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
