Om Prakash Saini Vs CIT(A)- 3 (ITAT Delhi)
No More Dead Assessments – ITAT Demands Fresh Hearing with Legal Heir- Natural Justice Trumps Procedural Blunder – ITAT Quashes Ghost Assessment
In this case, the assessee (late Shri Om Prakash Saini) passed away during the course of proceedings. Due to his death, the assessment was completed ex-parte u/s 144, allegedly in the name of a dead person, because no one could properly represent him. The legal heir argued that because of the assessee’s illness & eventual demise, he could not attend before the AO or CIT(A), which resulted in multiple additions without proper explanation or evidence.
The assessee pointed out that in his own case for AYs 2010-11 to 2019-20, ITAT Delhi (order dated 16.04.2024) had already remanded all years back to AO for de novo adjudication with specific observations that the assessee could not participate due to health issues & death, & therefore deserved one more opportunity.
In the present year (AY 2009-10), facts were identical, but CIT(A) still decided the case without proper consideration of this fact & without giving effective opportunity to the legal heir.
Tribunal examined the earlier ITAT order dated 16.04.2024 in assessee’s own case, which clearly held that since both assessment & first appeal were completed ex-parte due to assessee’s health issues & subsequent death, natural justice required restoration for fresh adjudication. Tribunal found AY 2009-10 to be on the same footing.
