Champat Singh (through legal heir) Vs. ITO (ITAT Delhi)
In this case, the notice u/s 148 for reopening was issued on 26.03.2019 in the name of late Shri Champat Singh, who had passed away on 16.04.2018. AO proceeded with reassessment & passed order u/s 147 r.w.s. 144 on 09.12.2019 in the name of the deceased.
Assessee’s legal heir challenged the validity of the notice, contending that jurisdictional assumption u/s 148 against a dead person is void ab initio.
Tribunal observed that since the notice was issued after the death of the assessee, it was non est in law, rendering the entire reassessment void. Reliance was placed on: Meenu Gupta v. ACIT [2024] 301 Taxman 421 (Del); Pradeep Jain v. ITO [2024] 164 taxmann.com 284 (Del); Savita Kapila v. ACIT (2020) 273 Taxman 148 (Del); DCIT v. Pranav Gupta [2025] 176 taxmann.com 15 (Del-Trib); Ishwar Chand Aggarwal v. ITO (ITA No. 2844/Del/2024)
Following these precedents, Tribunal held that notice to a non-existent person suffers from substantive illegality, not a mere procedural defect. Accordingly, the notice & entire reassessment were quashed, & appeal allowed in full.
FULL TEXT OF THE ORDER OF ITAT DELHI
The instant appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)/NFAC, Delhi dated 16.02.2024 arising out of the order dated 09.12.2019 passed by the Income Tax Officer, Ward-1(2), Circle 43(1), New Delhi under Section 144 read with section 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2012-13.
