Ganeshbhai Gandabhai Rabari Vs ITO (ITAT Ahmedabad)
Notice Issued to Dead Person: ITAT Sends 148 Jurisdiction Issue Back to CIT(A)
Assessee had not filed ROI for AY 2012-13. AO reopened case u/s 147 by issuing notice u/s 148 on 30.03.2018 based on Non-PAN property sale data. AO completed assessment u/s 144 r.w.s. 147 by adopting stamp value & adding proportionate LTCG of ₹50,19,825.
CIT(A)/NFAC set aside matter to AO for fresh assessment but did not adjudicate the specific legal ground that reopening notice was issued to a deceased person, though such ground was raised in Form 35.
Before Tribunal, AR did not press grounds on LTCG & 2(14)(iii) issues but pressed only the legal ground of invalid reopening. Tribunal noted that CIT(A) failed to decide the jurisdictional ground & therefore set aside the matter to CIT(A) with direction to adjudicate the legal question relating to notice issued to a deceased person.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This appeal is filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi (in short “the CIT(A)”) dated 25.04.2025 for the Assessment Year (A.Y.) 2012-13 in the proceeding under Section 144 read with Section 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
