Deep Sudhirbhai Sheth Vs ITO (ITAT Delhi)
Even Though Death Was Intimated Before CIT(A) With Death Certificate Under Rule 46A, the AO’s Ex-Parte 147/144 Order Cannot Stand — Notice to Dead Person Is Void Ab Initio
The Tribunal noted that the Assessing Officer issued notice under section 148A(b) on 13.02.2023, order u/s 148A(d) and notice under section 148 on 18.03.2023, all in the name of a deceased assessee, who had expired on 23.05.2016, rendering the initiation void ab initio. It observed that the entire assessment was “passed ex parte under section 144 r.w.s. 147 and 144B” and that the legal heir had raised a specific jurisdictional objection before the CIT(A) that proceedings against a dead person are a nullity. The CIT(A), despite admitting the Death Certificate as additional evidence under Rule 46A, failed to adjudicate the foundational jurisdictional challenge and wrongly restored the matter. Relying on settled law that “notice issued to a dead person is invalid and not curable u/s 292B”, the Tribunal held that the AO lacked jurisdiction. Consequently, the notices u/s 148A(b) and 148 and the resultant reassessment were quashed, and the appeal was allowed.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal by the assessee is directed against the order passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as “the CIT(A)”] dated 06.08.2025 for the assessment year 2016-17. The said order arises from the reassessment framed by the Assessing Officer under section 147 read with sections 144 and 144B of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] vide order dated 29.01.2024 in the case of Late Sudhir Himmatlal Sheth.
