Chandraprabha Nagardas Mehta Vs ITO (ITAT Pune)
The Pune ITAT allowed the assessee’s appeal and quashed an assessment order framed in the name of a deceased assessee. The assessee had died on 05.02.2016, while her son, Shri Deepak Nagardas Mehta, filed the return on 20.02.2017 as legal heir and participated in the assessment proceedings. Despite the Assessing Officer being aware of the death, the assessment under Section 143(3) was completed in the deceased assessee’s name, determining income at ₹27,91,520 after adding ₹22,96,008 as unexplained cash balance.
The Addl./JCIT(A) rejected the jurisdictional challenge, observing that the legal heir had actively participated, furnished replies and contested the addition on merits. Before the Tribunal, the assessee contended that an assessment framed on a dead person was a nullity. The Revenue relied on the lower orders and alternatively sought restoration for assessment in the legal heir’s name.
The Tribunal noted that the Assessing Officer admittedly knew of the assessee’s death and should have followed the procedure applicable to a deceased assessee. Relying on the cited judicial precedents, including decisions concerning notices and assessments against deceased persons, the Tribunal held that the assessment order framed on the dead person was a nullity. It accordingly quashed the assessment and allowed the appeal.
