Alka Kalra (Deceased) Through Lekh Raj Kalra Vs ITO (ITAT Delhi)
Assessee died on 22.01.2017. Despite this, AO issued notice u/s 148 on 28.03.2019 & completed reassessment u/s 144/147 on 28.11.2019 against the dead person. Legal heir came to know only when recovery proceedings started & filed appeal before CIT(A). Although the fact of death was clearly stated in Form 35, CIT(A)/NFAC dismissed the appeal merely on delay without issuing any specific show-cause on limitation.
Before Tribunal, Assessee relied on Delhi HC rulings in Savita Kapila & Vikram Bhatnagar holding that reopening against a deceased person is invalid & assessment is nullity. Tribunal held that both notice u/s 148 & consequent assessment were void ab initio, since proceedings against a dead person have no legal sanctity. Legal issue allowed fully; merits rendered academic. Appeal allowed.
FULL TEXT OF THE ORDER OF ITAT DELHI
1. This appeal by assessee is directed against the order of learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, dated 02.09.2025 for assessment year (AY) 2012-13. Though the assessee has raised multiple grounds of appeal, however, in my view the substantial grounds of appeal related to passing assessment order against the dead person, estimation of income and addition under section 69.
