2025 (9) TMI 344

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....ess in the name and style of M/s Raghubanshi Oil Distributors. This case was selected for scrutiny on account of substantial cash deposited during demonetization period. It is seen that the opportunities given for hearing of the case were not availed of. Therefore, the Ld. AO analysed the deposit of cash in the three bank accounts of the assessee and proceeded to add Rs. 9,61,54,830/- u/s 69A of the Act. 1.1 Aggrieved with this action, the assessee approached the Ld. CIT(A) and there presented certain facts which indicated that the assessee had died on 11.04.2018. Evidently, during the pendency of assessment proceedings itself the assessee had passed away. It was claimed that due to the death of the assessee, the notices issued were effe....

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....a), I concur with the submissions of the Appellant and hold that the assessment order passed by the AO in the name of Mrs Manju Devi is bad in law and, therefore, liable to be quashed. Grounds are, thus, allowed." 2. Aggrieved with this action of Ld. CIT(A), the revenue is before us through the following grounds as under: "1. Whether on the facts and circumstances of the case, the Ld. CIT (A), NFAC has erred in allowing the appeal of the assessee following the decision of Hon'ble ITAT Banglore. ITA Nos.903,905 & 906/Bang/2018 dated 31.08.2020 in the case of DCIT Vs. R.R. Gold palace & decision of Hon'ble ITAT Mumbai in the case of Late Shri Motilal Hastimaji Bothra Vs. ITO, ITA No. 2316/Mum/2023, dated 06.10.2023 in spit....

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....stantiate the Assessment order passed by the A.O. Considering the above facts and discussion this case is being recommended for further Appeal before the Hon'ble ITAT, Patna. 5. Any other ground that may be urged at the time of hearing." 3. It is seen that neither on the last date nor on an earlier date of hearing dated 21.11.2024 was there any attendance from the assessee's side. Accordingly, the Bench requested the Ld. DR to lead the department's case. 3.1 The Ld. DR contended that the Ld. AO was totally in the dark about the state of affairs concerning the assessee. Also, the Ld. CIT(A) has relied on the fact of death of the assessee to hold that the assessment could not have legally been passed on a dead person. The L....