Case Law Details
Case Name : Late Smt. Shureshtha Bagga Vs. Income Tax Officer (ITAT Delhi)
Appeal Number : ITA No. 5292/Del./2017
Date of Judgement/Order : 22/02/2018
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Delhi
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Late Smt. Shureshtha Bagga Vs. ITO (ITAT Delhi)
A perusal of para 3.6 of the assessment order shows that the assessee had expired on 25.10.2011 and the Assessing Officer concluded the proceedings taking the legal heirs of the assessee on record. The legal
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Assessee A expired in 2012
Notice issued u/ s 148 for a y 2011-12
Not attended
AO was informed in writing that A had expired and copy of death certificate was provided
AO passed an order in the name of A making an addition of 3 lacs and raised a demand and initiated 271(1)(c) penalty
Son of A filed an application for rectification of order u/s 143 and dropping of penalty u/s 2771(1)(c)
AO has rejected the rectification application for revising the order u/s 143 but dropped penalty proceedings initiated
How to proceed further for cancellation of demand in the name of the deceased
Cannot file online appeal as system does not permit to create a legal heir account . They have infact suggested to create a pan in the name of estate of deceased. This pan is to be applied manually and would take a lot of time and dead line for filing appeal is approaching in 4 days
Even if we file appeal after obtaining new pan and seeking Condonation of delay how will the demand in another pan will be settled
Please guide asap
Dear Sir,
I have a party X who is individual and he is deceased. Part Y is the legal heir of party X. now party Y is also deceased. now I have received a notice for e filing of an appeal for party X. now you help me that how can we file Electronic appeal of party X.