TaxTMI 
TaxTMI 
2019 (2) TMI 2119
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.... heard and disposed of by this consolidated order. I.T.A. No. 2950/Mum/2017 (AY 2009-10) 3. First of all we take up assessee's appeal in I.T.A. No. 2950/Mum/2017 (AY 2009-10). 4. At the very outset, Ld. AR appearing on behalf of the assessee drawn our attention to letter dated 19.11.18 filed for seeking admission of additional ground, which are reproduced below:- I. The learned CIT (A) ought to have held that the order passed by the Assessing Officer u/s. 271(1)(c) of the Act was without jurisdiction and bad in law as the penalty notice issued by the Assessing Officer u/s. 274 r. w. s. 271 of the Act is illegal and without application of mind II The learned CIT (A) ought to have held that the assessment order passed by the....
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....ady on the record and thus, no new evidences are required to be brought on record. Even otherwise, these grounds goes to the roots of the case, therefore keeping in view the principle laid down by Hon'ble Supreme Court in the case of NTPC Vrs CIT 229 ITR 383, Jute Corporation of India Vrs. CIT 187 ITR 688 (SC) and Ahmedabad Electricity Ltd. Vrs. CIT 199 ITR 351 (Bom) (FB), we allow the application dated 19.11.18 and admit the additional grounds mentioned above for adjudicating on merits. 8. Since the additional grounds now raised before us goes to the roots of the case, therefore we have decided to adjudicate the additional grounds raised by the assessee firstly. Additional Ground No. 1 & 2 9. Both the additional grounds raised by ....
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....ince this contention is duly supported by the decision of Hon'ble Madras High Court in the case of Alamelu Verappan vrs. ITO (2018) 95 taxman.com 155 (Mad), we accept the same and hold that the penalty proceedings initiated against the dead person was not enforceable by law and the penalty imposed in pursuance of such invalid initiation is not sustainable. 11. Further, the Hon'ble Madras High Court in the case of CIT Vrs. M. Hemanathan (2016) 384 ITR 177 (Mad) had held that notice on dead person - Null and void - Proceedings cannot be continued against legal representative. 12. Apart from the above judgments, the identical question was also decided in the case of Spice Infotainment Pvt. Ltd. Vrs. CIT (247 CTR 500) (Del), Emerald Co. Ltd.....