TaxTMI 
TaxTMI 
2020 (9) TMI 66
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....ee late Shri Ghanshyam H Parsana, since deceased, who was entrusted upon to approach the ITO to enquire about the proceeding pending. Ultimately the same was finalized against the assessee. The appellate order dated 30.03.2016 in rejecting the appeal preferred by the assessee was not received by the nephew of the assessee and only upon making an application for supplying the certified copy on 23.06.2017, the same was received on 10.11.2017 and the instant appeal was filed on 18.12.2017 before the Registry. In support of his argument he has also filed an affidavit affirmed by one Mayur N. Parsana claimed to be the nephew of the assessee Late Ghanshyam H Parsana, since deceased, explaining such delay. There is no latches and/or negligence on the part of the relative of the assessee in preferring the appeal before us as also submitted by the assessee. Unless the appeal is condoned the assessee will suffer irreparable loss and injury, hence, the Ld. Senior Counsel appearing for the assessee prays for condonation of delay. 3. On the other hand, the Ld. DR relied upon the order passed by the authorities below. 4. We have heard the submissions made by the respective parties, and we have....
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....T(A) proceeded to finalize the matter and ultimately by and under the order dated 30.03.2016 the appeal was dismissed. It is the argument of the Ld. Senior Counsel appearing for the assessee that the assessment cannot be framed on a deceased person; the same is against the tenets of legal principle, and void ab initio and hence the entire proceeding is liable to be quashed. In support his argument he relied upon a judgment passed by the Co-ordinate Bench in ITA No. 426/Ahd/2011 for A.Y. 2007-08; a copy whereof was also furnished before us. 5. On the other hand, the Ld. DR relied upon the order passed by the authorities below. 6. The case of the Revenue is this that since the nephew of the assessee appeared before the authorities below, the Revenue has rightly finalized the issue though it is in the name of the deceased person. 7. We have heard the respective parties, we have also perused the relevant materials available on records. 8. It appears that the nephew of the assessee Late Ghanshyam H Parsana duly submitted the death certificate of the assessee, since deceased before the AO in support of the fact of death of the assessee on 06.08.2013; the said fact was also reflected ....
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....f the case, and in law, the learned CIT(A) has erred in deleting the addition made on account of disallowances of expenses of Rs. 7,78,364/-. 2. Notice was issued to the respondent assessee by Registered Post with Acknowledgement Due on 07.05.2014 which was returned by the postal authorities on 09.05.2014 with the remarks "deceased". 3. The Departmental Representative at the time of the hearing filed before us copy of the death certificate of the assessee Shri Akhter Nooruddinahmed Saiyed and pointed out therefrom that the assessee expired on 29.12.2009 and the impugned order of assessment was passed by the Assessing Officer on 21.11.2011. As the assessment has not been made in the name of the legal representative, therefore the assessment should be set aside and the matter should be restored back to the file of the Assessing Officer for making assessment afresh after bringing legal representatives of the assessee on record. 4. We have heard the Departmental Representative and perused the orders of lower authorities and material available on record. We find that in the instant case, the assessment order was passed on late Shri Akhter Nooruddinahmed Saiyed u/s. 143(3) of the A....
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....representative of the deceased, as has been laid down in Sub-section (3) of Section 159 are, by such legal fiction, deemed to be the assessees. Sub-section (2) of Section 159 lays down the conditions of applicability of the provisions of Section 159. Clause (a) of Sub-section (2) says that any proceedings taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased. For the applicability of this clause the proceedings for making an assessment or for the purpose of levying any sum should have been taken against the deceased in his lifetime and these would be such proceedings which may be continued against the legal representative from the stage at which such proceedings stood on the date of the death of the deceased. Clause (b) of Sub-section (2) says that any proceedings which could have been taken against the deceased if he had survived may be taken against the legal representative. This clause obviously deals with the situation where the proceedings are contemplated to be taken against the estate of the ....