TaxTMI 
TaxTMI 
2023 (8) TMI 1462
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.... order passed by Assessing Officer u/s 144 r.w.s. 147 of the Act and a penalty order passed under section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"), dated 27.11.2019 and 16.03.2022, respectively. 2. At the outset, we note that appeals filed by the assessee, in ITA No.310/SRT/2023 for AY.2012-13 is barred by limitation by four (4) days and appeal filed by the assessee in ITA No.311/SRT/2023, for AY.2012-13 is also barred by limitation by three (3) days. The Ld. Counsel for the assessee moved a petition for condonation of delay, requesting the Bench to condone the delay. In this respect, the written submission, made by the ld Counsel, before the Bench, are as follows: "1. Request for condonation of delay ....
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.... 37-50 of Paper Book may kindly be considered." 3. On the other hand, Learned DR opposed the prayer of ld Counsel and argued that assessee has not explained the sufficient reasons, therefore delay may not be condoned. 4. We have heard both the parties, on this preliminary issue and having regard to the reasons given in the petition for condonation of delay, we condone the minor delay of 4 days and 3 days, in filling these appeals, in ITA No.310/SRT/2023 and in ITA No.311/SRT/2023 respectively, and admit these two appeals for hearing. 5. The Ld. Counsel for the assessee, at the outset submitted that assessee had died long back on 12.11.2014 (vide death certificate attached by the assessee on paper book page No.34). However, assessment or....
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..... On the other hand, Learned Departmental Representative (Ld. DR) for the Revenue submitted that assessee has himself wrote the letter during the assessment proceeding, therefore where is the question that assessee has died? The ld. DR for the Revenue invited our attention towards page no.34 of the paper book and stated that the death certificate was not submitted before the assessee. However, the death certificate was submitted before the ld CIT(A), therefore matter may be remitted back to the file of the assessing officer. On merit, ld DR argued that assessee has not submitted sufficient evidences/documents to prove its claim therefore addition made by the assessing officer may be sustained. 8. We have heard both the parties and carefull....
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....e the assessment on dead person, for this reliance can be placed on the decision of the Coordinate Bench of ITAT, Surat in the case of M/s. Maloo Construction Pvt. Ltd, Vide I.T.A No.401 & 402/SRT/2018, for Assessment Year 2007-08, wherein it was held that continuation of the legal proceeding under the Income Tax Act, in the name of dead person or company, is without authority of law. Thus, we note that assessment cannot be made on the person/company who has died/dissolved and this issue is no longer res integra. For this reliance can be placed on the judgment of the Hon'ble Supreme Court in the case of PCIT vs. Maruti Suzuki India Ltd. 107 Taxmann.com 375 (SC). Therefore, respectfully following the binding precedent of Hon`ble Supreme Cour....