Assessment order in deceased person's name void when legal heir notified death before section 148 notice issued

The ITAT Kolkata held that an assessment order framed in the name of a deceased assessee is void ab initio when the legal heir had informed the Assessing Officer about the death before the notice under section 148 was issued. The tribunal ruled that notices issued in the name of deceased persons are not enforceable in law, following precedents from Madras HC and Delhi HC. Since the assessment was conducted despite prior notification of death, the order was deemed non-est, bad in law, and the assessee's appeal was allowed.

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Issues involved:
The judgment deals with the delay in filing the appeal, validity of the assessment order framed in the name of a deceased person, and the legal implications of such an order.

Delay in filing the appeal:
The appeal was filed with a delay of 1269 days, citing reasons such as the death of the assessee, change of counsel due to an accident, and the impact of the Covid-19 pandemic. The Tribunal found merit in the reasons provided and condoned the delay, admitting the appeal for hearing.

Validity of assessment order in the name of deceased person:
The assessee contended that the assessment order framed in the name of the deceased person rendered the proceedings invalid. Despite informing the Assessing Officer about the death of the assessee and providing necessary documents, the assessment was still carried out in the deceased person's name. The Tribunal referred to legal precedents from the Hon'ble High Courts of Madras and Delhi, stating that a notice issued in the name of a dead person is not enforceable in law. As the legal position dictates that such an assessment order is void ab initio, the Tribunal held the assessment order to be non-est and allowed the appeal on this ground.

Conclusion:
The Tribunal allowed the appeal of the assessee based on the invalidity of the assessment order framed in the name of the deceased person. The judgment was pronounced in Kolkata on 30th November 2023.

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