BABULAL PATEL (THROUGH LEGAL HEIR CHETAN BABULAL PATEL),MEHSANA V. ITO 1, MEHSANA, MEHSANA

ITA 2015/AHD/2025

AI Insights

The case involves an appeal by Babulal Patel, represented through his legal heir Chetan Babulal Patel, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appeal was concerning the assessment year 2017-18. The primary contention was that the assessment order was erroneously passed in the name of the deceased assessee, despite the authorities being aware of his death prior to the passing of the assessment order. The Tribunal acknowledged this procedural error and, referencing various higher authority case laws, declared the assessment order a nullity, leading to the deletion of all related additions.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837981 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 28-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KETAKI DESAI
• Assessee Lawyers: JHIMANSHU GANDHI

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ एस.एम.सी,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD \u0018ी संजय गग , \u0011ाियक सद एवं अ पूणा गु\"ा, लेखा सद क े सम&। ] Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member आयकर अपील सं /ITA No.2015/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year : 2017-18 Babulal Patel (Through Legal Heir Chetan Babulal Patel) C/o. CA Himanshu Gandhi 16th Floor D Wing,Trade World Building Kamala Mills Compound Lower Parel, Mumbai – 400 013 बनाम/ v/s. The ITO-1 Mehsana – 382 715 \u0013थायी लेखा सं./PAN: AAKPP 6884 D (अपीलाथ)/ Appellant) (*+ यथ)/ Respondent) Assessee by : Shri JHimanshu Gandhi, AR Revenue by : Ms. Ketaki Desai, Sr.DR सुनवाई की तारीख/Date of Hearing : 09/02/2026 घोषणा की तारीख /Date of Pronouncement: 18/02/2026 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 22/08/2025 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2017-18. 2. In this appeal, the Ld. Counsel for the assessee has categorically noted and acknowledged that the assessment order has been passed by the Printed from counselvise.com ITA No.2015/Ahd/2025 Babulal Patel (Through Legal Heir Chetan Babulal Patel) vs. ITO Asst. Year : 2017-18 2 Assessing Officer (AO) in the name of deceased assessee despite having knowledge of his death before passing of the assessment. 3. The Ld. CIT(A) has duly admitted the said position on record, however, proceeded to adjudicate the appeal on merits and confirmed the additions so made by the AO. The Ld. CIT(A) having adjudicated the issue that the assessment order was passed against the dead person, therefore, in view of the various case-laws of the higher authorities, the same is to be treated as nullity. In view of this, the assessment order being declared as nullity, the consequential addition do not survive and the same are ordered to be deleted. 4. in the result, the appeal of the assessee stands allowed. Order pronounced in the Open Court on 18/02/2026. Sd/- Sd/- (Annapurna Gupta ) Accountant Member ( Sanjay Garg) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 18/02/2026 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की \"ितिलिप अ#ेिषत/Copy of the Order forwarded to : 1. अपीलाथ$ / The Appellant 2. \"%थ$ / The Respondent. 3. संबंिधत आयकर आयु& / Concerned CIT 4. आयकर आयु& ) अपील ( / The CIT(A)- (NFAC), Delhi 5. िवभागीय \"ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद/DR,ITAT, Ahmedabad. 6. गाड\u000f फाईल / Guard file. आदेशानुसार/ BY ORDER, स%ािपत \"ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad Printed from counselvise.com "