2024 (9) TMI 1774

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....ppeal) is bad in law and deserves to be set aside. 2. That, the Learned Commissioner of Income Tax (Appeal), erroneously, without serving proper notice of hearing and in violation of the principle of natural justice passed the ex-parte order u/s 250 of the Income Tax Act. 1961, which bad in law and deserves to be set aside. 3. That, the Learned Commissioner of Income Tax (Appeal), miserably failed to consider that the proceeding u/s148 were illegal, arbitrary and without jurisdiction as much as the notice u/s 148 were issued in name of dead person making the entire proceeding void-ab-initio. 4. That, the Learned Commissioner of Income Tax (Appeal), in a mechanical manner without discussing the merits of the case, and appreciating the entire submission made by the Appellant passed the ex-parte order u/s 250 of the Income Tax Act. 1961 rendering the entire proceeding void. 5. That, the Learned Commissioner of Income Tax (Appeal) failed to consider the fact that the addition of entire amount of credit entries of the bank statement of the deceased assessee ignoring the debit side entries was illegal, arbitrary, unsustainable in law and same is liable....

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....tice issued by the AO was duly served but no compliance was made by the assessee again the notices dated 01-07-2019 and 22-10-2019 were issued. In the response of the notice dated 22-10-2019 the legal representative ( Shri Bharat Rana) of the assessee has filed the reply and informed the authority that Smt. Usha Chaudhary has passed away in the month of November, 2018 and also submitted the documents. The AO has completed the assessment after issuing the notices. The legal representative of the assessee has filed the appeal before the Ld CIT(A) who vide his order dated 03-10-2023 dismissed the appeals against which the legal representative is appeals before us. 4. The Ld AR of the legal representative has submitted that the notice dated 29-03-2019 u/s 148 of the Act was issued in the name of deceased assessee. The assessee was passed away on 11-11-2018 when the notice was issued on 29-03-2019 against a dead person which is void. He has further submitted that Shri Bharat Rana has filed the affidavit dated 23-12-2019 declaring that he is not the legal heir of the deceased assessee. The AO has not issued the fresh notice in the name of legal heir i.e Ilya Rana and continued the pro....

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..../s. KLA Food (India) Ltd. [2019] 108 taxmann.com 610 (Delhi-Trib.) 6. The Ld DR has submitted that the family members of the Late Usha Chaudhary did not inform the revenue of her passing away until 30-10-2019. She has further submitted that no request for cancellation of the PAN was made by the family members of Late Usha Chaudhary. She also submitted that legal representative of the deceased assessee did not provide any purchase and sale bills register and other documents in the response to the notice issued u/s 142(1) of the Act. She has submitted that matter be remanded back to the Ld CIT(A) for fresh consideration for want of appropriate legal representative on behalf of the deceased assessee. 7. We have heard the parties and perused the material available on record. 8. The AO has made the addition of Rs 16,79,64,776/- as unexplained income for the A.Y. 2012-13 and Rs 4,77,74,493/for the A.Y.2013-14. 9. The notice issued by AO dated 29-03-2019 and 01-07-2019 for A.Y. 2012-13 are as produce under; 10. The notice issued by AO dated 29-03-2019 and 01-07-2019 for A.Y. 2013-14 are as produce under; 10. The Ld AR has submitted that the notice was issue against the d....

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.... is not defective. 30. We shall now deal with the arguments canvassed by Mr. Bhatt as regards section 2(31) of the Act, which defines the term "person". The argument of Mr. Bhatt is that the legal heir of late Bhupendrabhai Desai would fall within the ambit of "person" as defined under section 2(31) of the Act and "person" includes a body of individuals. We may only observed that this definition of the term "person" referred to above does not include the legal representative of persons who are since deceased." 34. The Supreme Court, in a plethora of judgments, has taken the view that if the person sought to be taxed comes within the letter of the law, he must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the State seeking to recover the tax, cannot bring the citizen within the letter of the law, the citizen is free, however, apparently within the spirit of law the case might otherwise appear to be. The Supreme Court, in CST v. Modi Sugar Mills LTd. AIR 1961 SC 1047, observed thus :  "In interpreting a taxing statute, equitable considerations are entirely out of place. Nor can taxing statutes be inte....

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....tion was assumed by the assessing officer was issued to a non-existent company. The assessment order was issued against the amalgamating company. This is a substantive illegality and not a procedural violation of the nature adverted to in Section 2928. ** 39. In the present case, despite the fact that the assessing officer was informed of the amalgamating company having ceased to exist as a result of the approved scheme o amalgamation, the jurisdictional notice was issued only in its name. The basis on which jurisdiction was invoked was fundamentally at odds with the legal principle that the amalgamating entity ceases to exist upon the approved scheme of amalgamation Participation in the proceedings by the appellant in the circumstances cannot operate as a estoppel against law. This position now holds the field in view of the judgment of a c ordinate Bench of two learned judges which dismissed the appeal of the Revenue in Spi Enfotainment on 2 November 2017. The decision in Spice Enfotainment has been followed the case of the respondent while dismissing the Special Leave Petition for AY 2011-2012- doing so, this Court has relied on the decision in Spice Enfotainme....

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....¤•à¥€ आब अनुसार कर निर्धारण से छूट गई है। Whereas I have rel= Thet your \ Ancone LAX for the year 2012-13 has Ascaped nach you are assessable within the meaning of sc. करता हूं और इसके द्वारा ."me tax Act. 1961 के निर्धारण/पुनर्निर्धारण करने का प्रस्ताव पुनर्संगणना आपसे अपेक्षा वत्ता १ २ ४= = "" तृप्ति की तारीख से 30 दिन के अन्दर उक्त निर्धारण वर्ष से ....

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....mbers i.e. (age, education, darning snurre if any, etc. along with IT Detalle) and justify the household withdrawal, Furnish copy of all banks A/c in your name or in the names of your dependent family members and source of credit entries made by you/ such family members. 4 Please furnish statement of affairs of current year and last year. Please furnish details of all assets acquired or disposed of during the 5 Please furnish copy of last assessment order completed U/S 14313)/147/144, if any, Dunng the year, it is found that credit entries amounting to Ra 18,56,00,000/- in your savings bank account during the financial year 2011-12 relevant to A. Y. 2012-13. Please furnish copies of all the savings bank account statements from 01/04/2011 in till date along with source of these cash deposits with documentary evidences. Please furnish your reply on or before 05/07/2019 at my office situated at Room No. 513, 5th floor, Aayakar Bhawan, A-2D, Sector-24, Noida rad Mathur Income Tax Officer (IT JUSTSKRAD MATHUR) www.aikat/licone Tax Oficer 12 True Copy Document 2 कार्यालय/ Office of tre आयकर अध....

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....¹à¤¾à¤¨à¤¿/ मूल्य ह्रास मोक ' पुनर्संगणना आपसे अपेक्षा करता हूं कि इस सूचना प्राप्ति की तारीख से 30 दिन के अन्दर उक्त निर्धारण वष से मबधित अपनी आय !. की आय जिसके संबंध में आयकर निर्धारण किया जाना 2. . ' बस विवरणी निर्धारित फार्म में प्रस्तुत करे....