Sh. Sudish Kumar Vs CIT (Appeals) (ITAT Delhi)
Notice to a Dead Assessee Is a Nullity: Delhi ITAT Strikes Down Reassessment Issued Years After Death
The Delhi Bench of the ITAT quashed the reassessment proceedings for AY 2016-17 initiated under sections 148/147 against a deceased assessee, holding the notice to be void ab initio. The assessee had expired on 23.06.2016, whereas the section 148 notice was issued on 26.07.2022.
Rejecting the Revenue’s plea that legal heirs must first inform the Department of the death, the Tribunal followed the binding Delhi High Court ruling in Savita Kapila v. ACIT, which clarifies that reopening in the name of a dead person is unsustainable regardless of intimation. Consequently, the reassessment was quashed in toto. The connected appeal was dismissed as duplicate, with a clarification that the ITAT was not adjudicating the appellant’s status as legal representative
FULL TEXT OF THE ORDER OF ITAT DELHI
These asseessee’s twin appeals ITA Nos.1028/Del/2025 and 1103/Del/2025 for assessment year 2016-17 arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s order dated 30.01.2025, having DIN and order no. ITBA/NFAC/S/250/2024-25/1072741890(1), involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
