2025 (7) TMI 1116

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....ely for Assessment Year 2010-11. 2. The quantum appeal is barred by limitation for about 30 days in support of which an application for condonation of delay has been filed by the assessee. The previous counsel engaged in the matter received the communication of the order passed by the First Appellate Authority but further communication of the same to the assessee was not made. The order passed by the First Appellate Authority was gathered late by the assessee and affidavit explaining such fact is also forthcoming along with the application for condonation of delay; such affidavit has been affirmed by the legal heir of the assessee the said explanation rendered by the assessee seems to be genuine which was also not objected by the Ld. DR ....

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....iated and thus, liable to be quashed. On 09.04.2025 when the matter was taken up by the bench a direction was given upon the Ld. DR to obtain a report from the Ld. AO on the issue raised by the assessee on the validity of the assessment framed under Section 147 of the Act, the jurisdictional notice under Section 148 of the Act having being issued on a dead person. However, when the matter was subsequently taken up on 04.06.2025 no report has been furnished by the department. In support of the case made out by the assessee the Ld. AR relied upon the following judgments: i. Savita Kapila Vs. ACIT, 426 ITR 502 (Del) (2020) ii. Krishnaawtar Kabra Vs. ITO, 140 taxmann.com 423 (Guj) (2022) iii. Late Smt. Usha Choudhary ....

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....ponsibility could be cast upon the survivor of the assessee to intimate the fact of his/her demise to the tax department. It was held that there is no statutory requirement imposing an obligation to legal heir to intimate the death of the assessee. In order to undertake the proceeding in respect of a deceased person the legal heir needs to be identified and notices are required to be served upon such legal heirs being deemed assessee, in their names and in the capacity as legal heirs of the deceased and that particular notices are required to be served within the statutory time limit prescribed, in the absence of which the proceeding particularly when the notices for assumption of jurisdiction issued under Section 148 of the Act admittedly ....