ACIT, circle-33(1), New Delhi V. Anar Singh thr.L/H Sh. Mohit & Others, New Delhi

ITA 1378/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2733 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 27-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AGAINST DATED PASSED
• Section: 143(2); 144

Judgement Text

1 ITA NO. 1378/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL ME MBER AND DR. B. R. R. KUMAR, ACC OUNTANT MEMBER I.T.A. NO. 1378/DEL/20 18 (A.Y 2012-13) (THROUGH VIDEO CON FERENCING) ACIT ROOM NO. 1305, E-2-BLOCK SPM CIVIC CENTRE, JLN MARG, NEW DELHI (APPELLANT) VS ANAR SINGH THROUGH, L/H SH. MOHIT & ORS, B-5 & 6, VASANT KUNJ, NEW DELHI AARPSS904Q (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER DATED 12/12/2017 PASSED BY CIT(A)-11, NEW DELHI FOR ASSESSMENT YEAR 2012-13. 2. THE GROUNDS OF APPEAL ARE AS UNDER:- WHETHER IN THE FACTS AND CIRCUMSTANCES OF THE CASE , THE LD. CIT(A) HAS ERRED IN ADJUDICATING THE ASSESSMENT ORDER PASSED BY THE AO AS NULL & VOID. THE FACTS AND CIRCUMSTANCES OF THE CASE LAWS REFERRED B Y THE LD. CIT(A) ARE DIFFERENT IN THE MANNER THAT IN THE CASE LAWS QUOTE D BY THE LD. CIT(A), THE ASSESSEE HAD ALREADY DECEASED BEFORE THE INITIATION OF THE ASSESSMENT PROCEEDINGS. HOWEVER, IN THE PRESENT CASE, THE ASSE SSEE HAD EXPIRED AFTER THE APPELLANT BY SH. V. K. KATARIA, SR. DR RESPONDENT BY NONE DATE OF HEARING 18.02.2021 DATE OF PRONOUNCEMENT 18.02.2021 2 ITA NO. 1378/DEL/2018 INITIATION OF THE ASSESSMENT PROCEEDINGS AND THE NO TICE U/S 143(2) OF THE ACT WAS SERVED? 3. THE ASSESSEE FILED RETURN OF INCOME ON 11/12/201 3 AT A TOTAL INCOME OF RS. 60,75,320/-. THE CASE WAS SELECTED FOR SCRUTIN Y UNDER CASS AND NOTICE U/S 143 (2) OF THE ACT WAS ISSUED ON 9/9/2014. SUB SEQUENTLY, THE ASSESSING OFFICER ISSUED VARIOUS NOTICES U/S 143 (2) AND 143( 1) OF THE INCOME TAX ACT, 1961 ON VARIOUS DATES AND THERE WAS NO COMPLIANCE T O THESE NOTICES. ON HEARING DATED 24/02/2016, THE LD. AR INTIMATED THE ASSESSING OFFICER THAT THE ASSESSEE HAD COMMITTED SUICIDE ON 16/11/2014 AND NO NE OF HIS FAMILY MEMBERS KNOWN ABOUT ANY OF HIS ACTIVITIES. THE ASS ESSING OFFICER ISSUED A NOTICE U/S 144 OF THE ACT PROPOSING TO MAKE VARIOUS ADDITIONS IN RESPECT OF UNSECURED LOANS, SUNDRY CREDITORS AND DISALLOWANCE OF VARIOUS EXPENSES. AS THERE WAS NO RESPONSE TO THIS NOTICE THE ASSESSING OFFICER FINALIZED THE ASSESSMENT U/S 144 OF THE ACT ON 28/03/2016 THEREBY MAKING VARIOUS ADDITIONS AND COMPUTED THE INCOME AT RS.4,88,10,810 /-. THE ASSESSMENT ORDER WAS PASSED IN THE NAME OF THE ASSESSEE WHO HA S DIED ON 16/11/2014. 4. BEING AGGRIEVED BY THE ASSESSMENT ORDER, THE LEG AL HEIRS OF THE ASSESSEE FILED APPEAL BEFORE THE CIT (A). THE CIT (A) ALLOW ED THE APPEAL OF THE ASSESSEE. 5. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE (LEGAL HEIRS OF THE ASSESSEE). THEREFORE, WE ARE TAKING T HE SUBMISSIONS OF THE LEGAL HEIRS OF THE ASSESSEE AT THE TIME OF CIT(A) AS THE SUBMISSIONS BEFORE US. 6. THE LD. DR SUBMITTED THAT THE CIT(A) ERRED IN A DJUDICATING THE ASSESSMENT ORDER AS NULL AND VOID. THE LD. DR SUBM ITTED THAT THE ASSESSEE WAS DECEASED AFTER THE INITIATION OF THE ASSESSMENT PROCEEDINGS. THUS, THE LD. DR RELIED UPON THE ORDER OF THE ASSESSING OFFICER 3 ITA NO. 1378/DEL/2018 7. WE HAVE HEARD THE LD. DR AND PERUSED THE ORDER O F THE CIT(A). THE ASSESSMENT ORDER IS PASSED IN THE NAME OF THE DECEA SED ASSESSEE. THUS, AT THE THRESHOLD ITSELF THE ASSESSMENT WAS PASSED ON A NON EXISTENCE PERSON/ASSESSEE WHICH ITSELF IS MAKING THE ASSESSME NT NULL AND VOID. THE ASSESSING OFFICER WAS VERY WELL AWARE ABOUT THE DEC EASED ASSESSEE DURING THE ASSESSMENT PROCEEDINGS. THEREFORE, THE ASSESSING O FFICER SHOULD HAVE BROUGHT ON RECORD THE LEGAL HEIRS WHILE PASSING THE ASSESSM ENT ORDER. THE CIT(A) HAS RIGHTLY DELETED THE ADDITION BY HOLDING THAT THE AS SESSMENT ITSELF IS NULL AND VOID. THERE IS NO NEED TO INTERFERE WITH THE FINDI NGS OF THE CIT (A). HENCE, THE APPEAL OF THE REVENUE IS DISMISSED. 8. IN RESULT, THE APPEAL OF THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF FEBRUARY, 2021 IN PRESENCE OF LD. DR. SD/- SD/- (B. R. R. KUMAR) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 18/02/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 ITA NO. 1378/DEL/2018