2024 (9) TMI 1112

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....as "the Act"] dated 12.09.2023 pertaining to Assessment Year (AY) 2017-18. 2. The grounds raised by the assessee read as follows :- "1. The Ld. A.O. has erred in law and in facts in issuing order u/s 143(3) in the name of dead person. The notice so issued is illegal/and invalid in law. The order passed consequent to such illegal/invalid notice is prayed to be quashed. 2. Without prejudice to the other grounds, National Faceless Appeal Centre (NFAC) has erred in law and in facts in confirming the action of the Ld. A.O. making addition of cash deposited of Rs. 13,00,000/- during demonetization period. Thus, the action of the Ld. CIT(A) is bad in law and therefore the appeal of the appellant be allowed." 3. The brief fa....

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....y the ld. Counsel for the assessee, vehemently opposed the contention raised by the ld. Counsel for the assessee. 6. Having heard both the parties, it is an admitted fact that the assessment in the present case has been made on a non-existent assessee who admittedly had expired during the pendency of assessment proceedings and which fact was very much in the knowledge of the Assessing Officer. The assessment order clearly notes the fact that two notices issued to the assessee remained unresponded to. That against the third notice issued the assessee initially sought adjournment and thereafter a reply was filed to the AO by the son of the assessee intimating the factum of death of the assessee during the pendency of the assessment proceed....