TaxTMI 
TaxTMI 
2022 (10) TMI 126
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....llowing grounds of appeal: "1. The ld. CIT(A) has erred in law and in facts in dismissing the appeal on the basis of judicial pronouncement for non-persuasion of appeals. 2. The ld. CIT(A) has erred in law and facts not deciding the validity of reassessment proceedings in view of service of notice on dead person as well absence of "Reason to believe" that income has escaped assessment. 3. The ld. CIT(A) has erred in law and facts in confirming addition of Rs. 12,00,000/- without anything contrary found. 4. The ld. CIT(A) has erred in law and facts in confirming addition of Rs. 8,23,747/- without anything contrary found. 5. The appellant craves leave to add, amend, alter or delete any or all the a....
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....ficer completed the assessment under Section 144 r.w.s. 147 of the Act on 26/12/2017. 3. On coming to know about the additions in the assessment order against the assessee, the legal heirs of assessee/appellant filed appeal before the ld. CIT(A). Before the ld. CIT(A), in the statement of fact [as recorded in para 4 of ld. CIT(A)'s order], the appellant stated that the case of her husband was reopened under Section 147 on the basis of information with Assessing Officer that the appellant made investment of Rs. 12.00 lacs in HDFC Mutual fund. Subsequently, notice under Section 148 was issued. The assessee was an Non Resident Indian (NRI) from many years and used to visit India occasionally for few days to stay with appellant (Dipikaben J ....
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....ngs of previous year, therefore, the contention that the assessee was planning from several years and made investment in mutual fund in one trench cannot be believed. No document to support the source of credit entries in the bank is furnished. In absence of details, submission of appellant cannot be accepted. Aggrieved by the order of ld. CIT(A), the appellant/legal heirs of the assessee filed the present appeal before this Tribunal. 6. I have heard the submission of learned Authorised Representative (ld. AR) of the assessee and the learned Senior Departmental Representative (ld. Sr. DR) for the revenue and have gone through the orders of the lower authorities carefully. The ld. AR of the appellant submits that the notice under Section ....
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....R for the assessee filed the death certificate of the assessee. To support his submission, the ld. AR of assessee has relied upon the following case laws: • Bhupendra Bhikhalal Desai Vs ITO (2021) 130 taxmann.com 196 (Gujarat), • Krishnaawtar Kabra Vs ITO (2022) 140 taxmann.com 423 (Gujarat), • Bharti Harendra Modi vs. ITO (2019) 109 taxmann.com 389 (Gujarat), • CIT Vs M. Hemanathan (2016) 68 taxmann.com 22 (Madras) and • Rajender Kumar Shehgal Vs ITO (2019) 101 taxmann.com 233 (Delhi). 7. On the other hand, the ld. Sr. DR for the revenue submits that the appellant/legal heir of assessee never informed the Assessing Officer about the death of assessee. Before the ld. CIT(A)....
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....ed on the appellant/legal heir of assessee nor any other notice sent at the address of the assessee, was served. All the notices sent at the address "511/512, Sagar Darshan Apartment, Vakharia Bunder Road, Billimora- 396321" was not served. I find that all the registered return envelops/speed post envelop, through which notice under section 148, are available in the assessment record. On perusal of record of ld. CIT(A), I find that before the ld. CIT(A), the appellant has filed her affidavit stating therein that the address at which notices were issued at "511/512, Sagar Darshan Apartment, Vakharia Bunder Road, Billimora- 396321" was closed and she was residing at Valsad and she has no information about any of the notices issued by assessin....
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.... the Hon'ble Jurisdictional High Court has held that reopening notice issued in the name of dead person would not be a valid notice. In CIT Vs M.Hemanathan (supra), the Hon'ble Madras High Court has held that where notice issued in name of deceased-assessee was served upon legal heir, who, then, participated in proceedings, such proceedings was a nullity being initiated against a dead person. 11. Considering the aforesaid factual and legal position and the fact that the assessee died much prior to initiation of reassessment proceedings, therefore, the action initiated by the Assessing Officer is void ab initio. No doubt that the death of assessee has not come in the notice of Assessing Officer, however, it is an admitted fact that the ap....