Case Law Details
Birdi Chand Vs ITO (ITAT Jaipur)
As it is evident from the fact that the legal heir of late Shri Birdi Chand had participated in the proceedings and inform about the death of the assessee in the assessment proceedings saying that the assessee is no more and expired on 9.1.2018. Thus, all that the legal heir of late Shri Birdi Chand to inform about the death of his father. However, at the same time, we should not overlook the fact that even after coming to know about the demise of late Shri Birdin Chand, the department could have issued a valid notice to the legal heir the subsequent notices were served in the name of the assessee and even the assessment order was passed 22/11/2018 i.e. after 10 months of passage of the assessee. During this period what prevented the ld. AO to bring the legal heirs and pass the order on the legal heirs after following the required procedure and passed the raising the demand on the legal heirs. Thus, respectfully, following the ratio of judicial precedent cited by the ld. AR of the assessee that once the ld. AO came to his knowledge that the assessee is no more the subsequent issuance of the notice in the name of dead person is not valid and consequently framing the assessment without there being bringing the legal heirs on record and when these information was shared by the legal heirs time and again with the ld AO framing the assessment and raising the demand on the dead person is not legal and thus directed to be quashed.
After careful consideration of the arguments presented and the precedents cited, ITAT Jaipur concurred with the appellant’s stance. The tribunal ruled that the assessment order passed in the name of a deceased individual lacks validity and must be quashed. Upholding the
FULL TEXT OF THE ORDER OF ITAT JAIPUR
This appeal is filed by the assessee aggrieved from the order of the ld. CIT(A), National faceless Appeal Centre, Delhi dated 19.06.2023 [herein after referred to as “NFAC/CIT(A)”] for the assessment year 2012-13, which in turn arise from the order dated 22.11.2018 passed under section 143(3)/147 of the Income Tax Act (here in after “Act”) by the AO.
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