2025 (12) TMI 1640

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....5-16. 2. The grounds of appeal raised by the assessee are as under: "Validity: (1) The proceedings having been undertaken in the name of dead person are not legally sustainable. (2) The statutory notice u/s 143(2) that enables to carry out assessment issued on dead person no assessment could have been undertaken without curing. and that the assessment order is required to be held non-est. (3) All the notices u/s 142(1) having been issued on dead person, they are not legally valid. (4) The Ld. CIT(A) order being issued on dead person is required to be quashed. Merits: (1) On the facts and circumstances of the case, the learned CIT(A) ought to have allowed the appeal rather tha....

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....ssment because the appellant had not furnished any documentary evidence during the assessment proceedings. 5. Aggrieved by the order of CIT(A), the assessee filed appeal before the Tribunal. The learned Authorized Representative (ld. AR) of the assessee submitted two paper books containing 67 pages including copy of death certificate of Priyank N. Patel dated 14.04.2016 (Page 1 of PB), copy of notices u/s 143(2), 142(1) and show cause notices, letter dated 09.02.2022 to CIT(A), copies of cash flow summary and bank statements, ITR for previous 3 years and bank statements showing date-wise cash deposit and withdrawal. He submitted all the documents before the AO and CIT(A). The ld. AR submitted that the order is liable to be set aside both....

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....ties and perused the materials available on record. We have also deliberated upon the decisions relied upon by ld. AR. The assessee expired on 14.04.2016. The intimation regarding death of assessee was given to the AO, which has been acknowledged by the AO at para 2 of the assessment order. However, the AO issued various notices u/s 142(1) and show cause notice in the name of deceased assessee. The CIT(A) has also issued the notices u/s 250 in the name of the deceased assessee. He has also passed the order in the name of "Priyank N. Patel" instead of "Late Priyank N. Patel through his L/H Shri Narendrabhai Patel." It is, therefore, clear that the proceedings have been undertaken in the name of dead person. The statutory notice u/s 143(2) of....