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Appeal Success: Tribunal Quashes Assessment Order and Notice Issued to Deceased, Citing Invalid Legal Procedures. The Tribunal allowed the appeal, quashing the notice issued under section 148 of the Act and the assessment order for the assessment year 2010-11. It ...
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Appeal Success: Tribunal Quashes Assessment Order and Notice Issued to Deceased, Citing Invalid Legal Procedures.
The Tribunal allowed the appeal, quashing the notice issued under section 148 of the Act and the assessment order for the assessment year 2010-11. It determined that both the notice and the assessment order were invalid as they were issued in the name of a deceased person, despite the Revenue Authority being informed of the death beforehand. The decision aligned with a precedent set by the Delhi HC, emphasizing that legal procedures must be followed correctly, particularly regarding the issuance of notices to deceased individuals.
Issues: The appeal challenges the order passed by Ld.CIT(A), National Faceless Appeal Centre dated 29.06.2023 for the assessment year 2010-11, concerning the assessment made in the name of a deceased assessee.
Issue 1: Validity of Assessment Order The Legal Heir of the assessee contended that the assessment order made by the Ld.AO in the name of the deceased assessee, following a notice u/s 148 also issued in the name of the deceased assessee, is unlawful and should be quashed. It was argued that the fact of the assessee's death was communicated to the Revenue Authority before the notice u/s 148 was issued. The Tribunal found that the notice for re-opening the assessment was invalid as it was addressed to a deceased person. The fact of the deceased assessee's death was duly brought to the notice of the Revenue Authority. Citing a judgment of the Hon'ble Delhi High Court, the Tribunal held that the notice u/s 148 and the assessment order were unlawful and therefore quashed.
Issue 2: Compliance with Legal Procedures The Ld. Sr. DR argued that it was the responsibility of the Legal Heir of the assessee to inform about the death of the assessee. However, the Tribunal found that the fact of the deceased assessee's death was indeed brought to the notice of the Revenue Authority before the notice u/s 148 was issued. The Tribunal emphasized that the notice and assessment order were both issued against a dead person, rendering them invalid.
Decision: The Tribunal allowed the appeal of the assessee, quashing the notice issued u/s 148 of the Act and the assessment order. The Tribunal found that both the notice and the assessment order were invalid as they were issued against a deceased person, in line with the legal precedent set by the Hon'ble Delhi High Court.
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