Case Law Details
Late Shri Jayantilal Kalidas Shah L/h. Shri Japan N. Shah Vs ITO (ITAT Ahmedabad)
in the absence of a statutory provision the duty cannot be cast upon legal representative to intimate factum of death of assessee to department and thus, where AO issued a notice to the assessee under Section 148 of the Act after his death and in such a case it could not have been validly served upon the assessee the said notice being invalid is required to be quashed.
ITAT find that the factum of death of the assessee on 20.06.2011 was already in the knowledge of the Ld. AO which is evident from Page 4 Paragraph 6.1 of the AO. Under these circumstances is the revenue who is to take proper step while issuing notice under Section 147 of the Act instead it is finalized in the name of the deceased. In this regard, we have considered the judgment passed in the matter of Shri Rajesh G. Shah (supra) and the judgment passed by the Delhi High Court in the case of Savita Kapila (supra) where it has been held that in the absence of a statutory provision the duty cannot be cast upon legal representative to intimate factum of death of assessee to department and thus, where AO issued a notice to the assessee under Section 148 of the Act after his death and in such a case it could not have been validly served upon the assessee the said notice being invalid is required to be quashed. Thus, taking into consideration the entire aspect of the matter and relying upon the ratio laid down in the above matter we do not hesitate to hold that the notice under Section 148 of the Act issued on 31.03.2017 in the name of Jayantilal K. Shah who has died on 20.06.2011 is invalid. The proceeding is, therefore, void ab initio and hereby quashed.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
The instant appeal filed by the assessee is directed against the order dated 29.03.2019 passed by the Commissioner of Income Tax (Appeals)-5, Ahmedabad arising out of the order dated 02.11.2017 passed by the ITO, Ward-5(3)(4), Ahmedabad under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for A.Y. 2010-11.
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