Sheela Devi ( Wife - Legal heir of Vas Dev (deceased)), Delhi V. ITO, WARD 4(5), Faridabad

ITA 1853/DEL/2021

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1997 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 06-12-2021
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 43; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No. 1853/DEL/2021 Assessment Year 2011-12 Sheela Devi (wife- legal heir of Vas Dev (deceased) C/o The Tax Chambers Advocates & Legal Advisors C-177, Defence Colony, LGF, New Delhi. v. Principal Commissioner of Income Tax, Faridabad. TAN/PAN: BCVPD7807C (Appellant) (Respondent) Appellant by: Ms. Swati Talwar, Adv. Respondent by: Shri Ajay Kumar, Sr.D.R. Date of hearing: 16 02 2022 Date of pronouncement: 03 03 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The c ap ti one d ap pe al ha s bee n f i le d a t the i ns ta nce of th e leg al hei r a nd wif e of the de ce as ed- as s ess ee (V as De v) aga in st th e rev is io na l or de r o f the Pr in ci pa l C o mmi ss io ner of In co me T ax , Far id ab ad ( ‘P CI T’ in s ho rt) da ted 28 . 03. 20 21 pa ss ed u n der Sec ti on 26 3 of the Inc o me Tax Ac t, 1 96 1 ( the Act ) wh er eb y th e ass es s men t ord er pas se d b y t he A ss es si ng Of f i cer dat ed 15 .1 1.201 8 un de r Sec ti on 14 3( 3) r ea d wit h S ect io n 1 47 o f the Ac t w as s ou g ht t o be se t asi de f o r r ef ra mi ng th e a ss es s men t i n t er ms of s uperv is or y jur is di ct io n. 2. As p er t he g ro un ds of appea l, t he a ss ess ee h as cha ll en ge d the I.T.A. No. 1853/DEL/2021 2 rev is io na l a cti on o f the PC IT wh er eb y t he As se ss in g O f f icer w as dir ec te d t o pa ss t h e a ss es s men t ord er de no vo af te r ma ki ng in qu ir ie s on th e po in ts s et o ut re vi si on al or de r. The as se ss ee h as cha ll en ge d the as su mp ti on of j uri sd ic ti on b y th e PC IT un de r S ec tio n 26 3 of t he Act o n th e g ro un d th at ; ( i) t he in it ia tio n of re vi si on al pro ce ed in gs and c on se qu en tia l ord er u nd er Se ct io n 26 3 of t he Act is i n t he n a me of a d ec eas ed pe rs o n i s a no ne st an d u ns ust ai na bl e i n t he e ye s of la w (ii ) t he a ss es s ment or de r u nd er re vi s ion i s nei th er er ro neo us n or pre ju di cia l t o th e int ere st of the Re ven ue an d th us rev is io nal co mmi s si one r wa s not c o mpe te nt to e x erc is e r ev is io na l po wer s. 3. Bri ef l y st at ed , r et u rn of th e a ss es se e u nde r Se cti on 1 43 (3 ) r .w. Sec ti on 14 7 wa s ass es se d at Rs .1 ,3 5,6 82 /- . Th er eaf te r , th e PC IT cal le d f or t he a ss e ss me nt r ec or ds a n d op in ed th at the ass es s men t ord er s o pa ss ed i s e rro ne ou s in s o f ar a s pre ju di cial t o the int er es t of the R ev en ue. A sh ow ca us e n ot ic e d a ted 2 0. 03. 20 21 wa s i ss ue d t o the as se ss ee se ek in g h is re sp on se. It ma y b e p ert inen t t o re pr od uc e the s ho w c au se n oti ce is su ed b y t he PC IT f or ab br evi at io n of con tr ov er s y. GOVERNMENT OF INDIA MINISTRY OF FINANCE INCOME TAX DEPARTMENT OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX PCIT, Faridabad T o , V A S D E V H O U S E N 0 5 F A R R U K H N A G A R K H U R A M P U R G A T E F A R R U K H N , F A R R U K H N A G A R G U R G A O N 1 2 3 5 0 6 , H a r y a n a I n d i a P A N / T A N : B B R P D 6 1 1 9 C A . Y . 2 0 1 1 - 1 2 D I N & N o t i c e N o . : I T B A / R E V / F / R E V 1 / 2 0 2 0 - 2 1 / 1 0 3 1 6 3 4 2 3 5 ( 1 ) D a t e d : 2 0 / 0 3 / 2 0 2 1 I.T.A. No. 1853/DEL/2021 3 N O T I C E F O R T H E H E A R I N G M / s / M r / M s S u b j e c t : N o t i c e f o r H e a r i n g i n r e s p e c t o f R e v i s i o n p r o c e e d i n g s u / s 2 6 3 o f t h e T H E I N C O M E T A X A C T , 1 9 6 1 - A s s e s s m e n t Y e a r 20 1 1 - 1 2 . I n t h i s r e g a r d , a h e a r i n g i n t h e m a t t e r i s f i x e d o n 0 5 / 0 4 / 2 0 ^ 1 a t 1 1 : 0 0 A M . Y o u a r e r e q u e s t e d t o a t t e n d i n p e r s o n o r t h r o u gh a n a u t h o r i z e d r e p r e s e n t a t i v e t o s u b m i t y o u r r e p r e s e n t a t i o n , i f a ny a l o n g w i t h s u p p o r t i n g d o c u m e n t s / i n f o r m a t i o n i n s u p p o r t o f t h e i s s u e s i n v o l v e d ( a s m e n t i o n e d b e l o w ) . I f y o u w i s h t h a t t h e R e v i s i o n p r o c e e d i n g b e c o n c l u d e d o n t h e b a s i s o f y o u r w r i t t e n s u b m i s s i o n s /r e p r e s e n t a t i o n s f i l e d i n t h i s o f f i c e , o n o r b e f o r e t h e s a i d d u e d a te , t h e n y o u r p e r s o n a l a t t e n d a n c e i s n o t r e q u i r e d . Y o u a l s o h a v e t h e o p t i on t o f i l e y o u r s u b m i s s i o n f r o m t h e e - f i l i n g p o r t a l u s i n g t h e l i n k : i n c o m e t a x i n d i a e f i l i n g . g o v . i n T h e a s s e s s m e n t i n t h i s c a s e w a s c o m p l e t e d u / s 1 4 3 ( 3) / 1 4 7 v i d e o r d e r d a t e d 1 5 . 1 1 . 2 0 1 8 b y t h e A s s e s s i n g O f f i c e r a n d r e t u rn e d I n c o m e o f R s . 1 , 3 5 , 6 8 2 / - w a s a c c e p t e d . 2 . O n p e r u s a l o f t h e a s s e s s m e n t r e c o r d s o f t h e a f o re s a i d a s s e s s e e f o r t h e A . Y . 2 0 1 1 - 1 2 , f o l l o w i n g d i s c r e p a n c i e s a r e n o t i ce d : “ T h e a s s e s s e e h a d n o t f i l e d I n c o m e T a x R e t u r n f o r A. Y . 2 0 1 1 - 1 2 . L a t e r o n t h e c a s e w a s s e l e c t e d f o r s c r u t i n y u n d e r 14 8 a s t h e a s s e s s e e h a s d e p o s i t e d c a s h o f R s . 1 , 0 0 , 0 1 , 0 0 0 / - o n v a r i o u s d a t e s i n h i s b a n k a c c o u n t s m a i n t a i n e d w i t h S t a t e B a n k o f P a t i a l a . S u b s e q u e n t t o s e r v i c e o f N o t i c e u / s 1 4 8 , t h e a s s e s se e f i l e d I T R d e c l a r i n g i n c o m e o f R s . 1 , 3 5 , 6 8 2 / - . F r o m t h e r e c o r d s , i t i s o b s e r v e d t h a t t h e a s s e s s e e s u b m i t t e d b a n k s t a t e m e n t w h i c h d e p i c t e d c a s h d e p o s i t s o f R s . 5 0 , 0 1 ,0 0 0 / - r e c e i v e d a g a i n s t s a l e o f l a n d . T h e a s s e s s e e s u b m i t te d t h a t t h e l a n d i n c o n s i d e r a t i o n w a s a g r i c u l t u r a l l a n d a n d n o t a c a p i t a l a s s e t a s p o p u l a t i o n o f F a r r u k h n a g a r M C i n l a s t c e n su s w a s o n l y I.T.A. No. 1853/DEL/2021 4 9 5 2 1 w h i c h i s l e s s t h a n d e f i n e d i n s e c t i o n 2 ( 1 4 ) . B u t t h e c o n t e n t i o n o f a s s e s s e e i s n o t c o r r e c t t h e mu n i c i p a l c o m m i t t e e e x i s t e d i n F a r r u k h n a g a r a s p e r s a l e d e e d a n d p o p u l a t i o n o f F a r r u k h n a g a r a s p e r l a s t c e n s u s ( w w w . c e n s u s i n d i a . c o . i n ) w a s 1 3 4 8 4 8 i n s t e a d o f 9 5 2 1 . H e n c e , t h e l a n d s o l d w a s c a p i t a l a s s e t a n d C a p i t a l G a i n t a x i s a p p l i c a b l e o n s a l e o f t h e s a m e . ” 3 . O n t h e b a s i s o f d i s c r e p a n c i e s , i t i s o b s e r v e d th a t t h e a s s e s s m e n t f r a m e d b y t h e A s s e s s i n g O f f i c e r u / s 1 4 3 (3 ) / 1 4 7 i s p r i m a f a c i e e r r o n e o u s i n s o f a r a s i t i s p r e - j u d i c ia l t o t h e i n t e r e s t o f r e v e n u e . 4 . K e e p i n g i n v i e w t h e a b o v e f a c t s , y o u a r e p r o v i d ed a n o p p o r t u n i t y t o s h o w c a u s e a s t o w h y t h e a s s e s s m e n t o r d e r p a s s e d b y t h e I T O , d a t e d 1 5 . 1 1 . 2 0 1 8 f o r t h e A . Y . 2 0 1 1 - 1 2 in y o u r c a s e s h o u l d n o t b e r e v i s e d u / s 2 6 3 o f t h e A c t . Y o u a r e re q u e s t e d t o p r e s e n t t h e c a s e o n 2 3 . 0 3 . 2 0 2 1 i n w r i t i n g o r p r o d u ce o r c a u s e t o b e p r o d u c e d a t t h e s a i d t i m e , a n y d o c u m e n t s o r a n y o t h e r e v i d e n c e o n w h i c h y o u r e l y i n y o u r s u p p o r t . 5 . I n c a s e o f n o r e p l y / n o n - a t t e n d a n c e a s p e r a b o v e , i t s h a l l b e a s s u m e d t h a t y o u d o n o t w i s h t o s a y a n y t h i n g i n t h e m a t t e r a n d t h e m a t t e r w o u l d b e d e c i d e d a s p e r m a t e r i a l a v a i l a bl e o n r e c o r d w i t h o u t a n y f u r t h e r n o t i c e / i n t i m a t i o n t o y o u . P C I T , F a r i d a b a d 4. A re vi si on ord er w as e ve nt ual l y pa ss e d b y wh ic h t he P CI T se t asi de t he a ss es s me nt s o co mp le te d an d re ma nde d t he ma tte r ba ck t o the f il e of the As s ess in g Of f ice r f or f resh a dj ud icati on the re of on iss ue s al leg ed i n th e s ho w ca us e not ic e . 5. Ag gri ev ed , the a ss e sse e pr ef err ed a ppe al bef o re th e Tr ib u nal . 6. W h en th e mat te r w as ca lle d f o r h ea ri ng, t wo f old c on te nti on s I.T.A. No. 1853/DEL/2021 5 wer e ra ise d on b eh a lf of t he as se ss ee. 6.1 Fir st l y, it w as c on ten de d th at t he a ss ess ee , name l y, Va s Dev exp ir ed on 04. 12 .2 02 0 wh er ea s th e s h ow c au se dat ed 20 . 03. 20 21 ha s bee n i ss ue d a nd a ddr es se d t o t he de cea se d- as ses se e, n a me l y, Vas De v i ns te ad of l eg a l h ei r. It w as t hu s con te nd ed t hat t he sh ow ca us e not ic e is su ed in t h e na me of a dec ea sed pe rs on i s n on e st a nd t hu s lia bl e to be q ua sh e d at t he t hr es ho ld . For t hi s p ropo sit i on, th e ld . cou ns el f or th e a sse ss ee ve he men tl y r ef er re d t o th e jud g men t ren de re d b y t he Ho n’b le De lh i H ig h C our t i n t he case of Dh ar am ra j vs. IT O, WP (C ) 9 22 7/2 02 1 d at ed 17 . 10. 20 22 an d S av it a Ka pil a v s. AC IT WP (C ) N o.3 25 8/ 20 20 ju dg me nt d at ed 16 .0 7 .20 20 ; ( ii ) sec on dl y, sh ow ca use no ti ce wa s i s sue d i ni ti all y o n 20. 03 .2 02 1 ask in g t he as ses se e to a pp ea r o n 05 .0 4 .20 21 , i .e ., af t er t h e ex pi r y of the li mi tat io n o n 31. 03 .2 02 1. Ho we ver , t he af o res aid sh ow c au se not ic e w as l at er mo dif ie d an d t he f re sh not ic e da ted 25 .0 3 .20 21 wa s iss ue d th ro ug h e- m ail a nd t he matt er was f ix ed f or h ear ing o n th e i mme dia te ne xt da t e o n 2 6. 03 .2 02 1 i n gra ve vi ol at ion of pri nc ip le of nat ur al ju sti ce . T her e w as no pa rt ici pa ti on on be half of the dec ea se d-a ss es se e i n t he p ro cee di ng s a nd no f ur th er op po r tun it y w a s giv en t o t he a ss es s ee/ le gal h ei r t o de f end hi s c as e. T he re vi si ona l ord er w as su m mar i l y pa ss ed on 2 8. 03 .20 21 w he re b y the ass es s men t ord er in q ue st io n and the re vi si o n wa s s et a si de f or f resh con si de ra tio n. It w as s ub mi tt ed b y th e ld . c ou ns el f or t he a ss es se e tha t t he re vi sio na l ord er is no t s us ta in abl e i n l aw in th e abs en ce of ma nda to r y r eq uir e me nt of o pp or tu ni t y en sh ri ne d i n Sect io n 26 3 its elf . I t was th us urg ed f o r c an cel l ati on of th e re vi si ona l o rd er pas se d un de r Sec ti o n 2 63 of th e Act i n que st io n. 7. Ld. Sr .D R, on t he oth er ha nd, re lie d up on t he c on te nt s of the rev is io na l o rd er . I.T.A. No. 1853/DEL/2021 6 8. W e ha ve he ar d the riv al s ub mi ssi o ns a nd pe ru se d t he mat eri al pla ce d bef o re u s and c as e la ws cit ed . Fi rs tl y, w e con si der it exp ed ie nt to ad dr es s o ur sel ve s on le ga lit y of sh ow ca us e not ic e a nd con se qu en t re vi si o nal or de r pa ss ed u nde r S ec ti on 2 63 of the Act . The i ss ue of va li di t y of a not ic e and proc ee di ng s hel d su bse qu en t the re to a ga in st a d ead per so n is no l o nge r re s i nte gr a. T he H on ’b le Del hi H ig h C ou rt in the c ase of D h ara mr aj vs . I TO (su pra ) h as exa mi ne d th e is su e in le ng th a nd h el d that the no tic e is s ued aga in st a de at h p er so n is nul l a nd vo id a nd al l con se qu en t pro ce ed in gs /or de rs be in g e qu all y t ai n ted ar e l ia bl e t o b e s et as ide . The re le va nt ope ra t ive pa ra gra ph in D har a mra j’ s ca se is rep ro du ce d her ei n f or t he s ake of co mp le te ne ss of the p oi nt . 8 . T h e i s s u e o f v a l i d i t y o f a n o t i c e a n d p r o c e e d i n gs h e l d s u b s e q u e n t t h e r e t o a g a i n s t a d e a d p e r s o n i s n o l o n ge r r e s i n t e g r a . T h i s C o u r t i n S a v i t a K a p i l a v s . A s s i s t a n t C o m m i s s i o n e r o f I n c o m e - T a x , i n W. P . ( C ) N o . 3 2 5 8 / 2 0 20 h a s h e l d a s u n d e r : " A N A L T E R N A T I V E S T A T U T O R Y R E M E D Y D O E S N O T O P E R A T E A S A B A R T O M A I N T A I N A B I L I T Y O F A W R I T P E T I T I O N W H E RE T H E O R D E R O R N O T I C E O R P R O C E E D I N G S A R E W H O L L Y W I T H O U T J U R I S D I C T I O N . I F T H E A S S E S S I N G O F F I C E R H A D N O J U R I S D I C T I O N T O I N I T I A T E A S S E S S M E N T P R O C E E D I N G S . T H E M E R E F A C T T H A T S U B S E Q U E N T O R D E R S H A V E B E E N P A S S E D W O U L D N O T R E N D E R T H E C H A L L E N G E T O J U R I S D I C T I O N I N F R U C T U O U S . 2 4 . F u r t h e r , t h e f a c t t h a t a n a s s e s s m e n t o r d e r h a s b e e n p a s s e d a n d i t i s o p e n t o c h a l l e n g e b y w a y o f a n a p p e a l , d oe s n o t d e n u d e t h e p e t i t i o n e r o f i t s r i g h t t o c h a l l e n g e t h e n o t i c e f o r a s s e s s m e n t i f i t i s w i t h o u t j u r i s d i c t i o n . I f t h e a s s u m p t i o n o f j ur i s d i c t i o n i s w r o n g , t h e a s s e s s m e n t o r d e r p a s s e d s u b s e q u e n t w o u l d h a v e n o l e g s t o s t a n d . I f t h e n o t i c e g o e s , s o d o e s t h e o r d er o f a s s e s s m e n t . I t i s t r i t e l a w t h a t i f t h e A s s e s s i n g O f f i c e r h a d no j u r i s d i c t i o n t o I.T.A. No. 1853/DEL/2021 7 i n i t i a t e a s s e s s m e n t p r o c e e d i n g , t h e m e r e f a c t t h a t s u b s e q u e n t o r d e r s h a v e b e e n p a s s e d w o u l d n o t r e n d e r t h e c h a l l en g e t o j u r i s d i c t i o n i n f r u c t u o u s . x x x x x T H E S I N E Q U A N O N F O R A C Q U I R I N G J U R I S D I C T I O N T O R E O P E N A N A S S E S S M E N T I S T H A T N O T I C E U N D E R S E C T I O N 1 4 8 S H O U L D B E I S S U E D T O A C O R R E C T P E R S O N A N D N O T T O A D E A D P E R S O N . C O N S E Q U E N T L Y . T H E J U R I S D I C T I O N A L R E Q U I R E M E N T U N D E R S E C T I O N 1 4 8 O F T H E A C T . 1 9 6 1 O F S E R V I C E O F N O T I C E W A S N O T F U L F I L L E D I N T H E P R E S E N T I N S T A N C E . x x x x x 2 6 . I n t h e o p i n i o n o f t h i s C o u r t t h e i s s u a n c e o f a n o t i c e u n d e r S e c t i o n 1 4 8 o f t h e A c t i s t h e f o u n d a t i o n f o r r e o p e ni n g o f a n a s s e s s m e n t . C o n s e q u e n t l y , t h e s i n e q u a n o n f o r a c q ui r i n g j u r i s d i c t i o n t o r e o p e n a n a s s e s s m e n t i s t h a t s u c h no t i c e s h o u l d b e i s s u e d i n t h e n a m e o f t h e c o r r e c t p e r s o n . T h i s r e q ui r e m e n t o f i s s u i n g n o t i c e t o a c o r r e c t p e r s o n a n d n o t t o a d e ad p e r s o n i s n o t m e r e l y a p r o c e d u r a l r e q u i r e m e n t b u t i s a c o n d i t i o n p r e c e d e n t t o t h e i m p u g n e d n o t i c e b e i n g v a l i d i n l a w . [ S e e S u m i t B a l k r i s h n a G u p t a v . A s s t C o m m i s s i o n e r o f I n c o m e T a x , C i r c l e 1 6( 2 ) , M u m b a i & O r s . , ( 2 0 1 9 ) 2 T M I 1 2 0 9 - B o m b a y H i g h C o u r t ] , 2 7 . x x x x x C o n s e q u e n t l y , i n v i e w o f t h e a b o v e , a r eo p e n i n g n o t i c e u n d e r S e c t i o n 1 4 8 o f t h e A c t , 1 9 6 1 i s s u e d i n t h e n a m e o f a d e c e a s e d a s s e s s e e i s n u l l a n d v o i d . X X X X . X X A S I N T H E P R E S E N T C A S E P R O C E E D I N G S W E R E N O T I N I T I A T E D / P E N D I N G A G A I N S T T H E A S S E S S E E W H E N H E W A S A L I V E A N D A F T E R H I S D E A T H T H E L E G A L R E P R E S E N T A T I V E D I D N O T S T E P I N T O T H E S H O E S O F T H E D E C E A S E D A S S E S S E E . S E C T I O N 1 5 9 O F T H E A C T . 1 9 6 1 D O E S N O T A P PL Y T O T H E P R E S E N T C A S E . 3 0 . S e c t i o n 1 5 9 o f t h e A c t , 1 9 6 1 a p p l i e s t o a s i t ua t i o n w h e r e p r o c e e d i n g s a r e i n i t i a t e d / p e n d i n g a g a i n s t t h e a s s e ss e e w h e n h e i s I.T.A. No. 1853/DEL/2021 8 a l i v e a n d a f t e r h i s d e a t h t h e l e g a l r e p r e s e n t a t i v e s t e p s i n t o t h e s h o e s o f t h e d e c e a s e d a s s e s s e e . S i n c e t h a t i s n o t th e p r e s e n t f a c t u a l s c e n a r i o , S e c t i o n 1 5 9 o f t h e A c t , 1 9 6 1 d o e s n o t a p p l y t o t h e p r e s e n t c a s e . 3 1 . x x x x x T H E R E I S N O S T A T U T O R Y R E Q U I R E M E N T I M P O S I N G A N O B L I G A T I O N U P O N L E G A L H E I R S T O I N T I M A T E T H E D E A T H O F T H E A S S E S S E E . 3 2 . T h i s C o u r t i s o f t h e v i e w t h a t i n t h e a b s e n c e o f a s t a t u t o r y p r o v i s i o n i t i s d i f f i c u l t t o c a s t a d u t y u p o n t h e le g a l r e p r e s e n t a t i v e s t o i n t i m a t e t h e f a c t u m o f d e a t h o f a n a s s e s s e e t o t h e i n c o m e t a x d e p a r t m e n t . A f t e r a l l , t h e r e m a y b e c a s e s w h e r e t h e l e g a l r e p r e s e n t a t i v e s a r e e s t r a n g e d f r o m t h e d e c e a se d a s s e s s e e o r t h e d e c e a s e d a s s e s s e e m a y h a v e b e q u e a t h e d h i s e n t i re w e a l t h t o a c h a r i t y . C o n s e q u e n t l y , w h e t h e r P A N r e c o r d w a s u p d a te d o r n o t o r w h e t h e r t h e D e p a r t m e n t w a s m a d e a w a r e b y t h e l e g a l r e p r e s e n t a t i v e s o r n o t i s i r r e l e v a n t . I n A l a m e l u V ee r a p p a n ( s u p r a ) [ 2 0 1 8 ( 6 ) T M I 7 6 0 - M a d r a s H i g h C o u r t ] i t h a s b e e n h e l d “ n o t h i n g h a s b e e n p l a c e d b e f o r e t h i s C o u r t b y t h e R e v e n u e t o s h o w t h a t t h e r e i s a s t a t u t o r y o b l i g a t i o n o n t h e p a r t o f t h e l e g a l r e p r e s e n t a t i v e s o f t h e d e c e a s e d a s s e s s e e t o i m m e d i at e l y i n t i m a t e t h e d e a t h o f t h e a s s e s s e e o r t a k e s t e p s t o c a n c e l th e P A N r e g i s t r a t i o n . ” x x x x x 3 4 . C o n s e q u e n t l y , t h e l e g a l h e i r s a r e u n d e r n o s t at u t o r y o b l i g a t i o n t o i n t i m a t e t h e d e a t h o f t h e a s s e s s e e t o t h e R e v e n u e . S E C T I O N 2 9 2 B O F T H E A C T . 1 9 6 1 H A S B E E N H E L D T O B E I N A P P L I C A B L E . V I S - A - V I S . N O T I C E I S S U E D T O A D E A D P E R S O N I N R A J E N D E R K U M A R S E H G A L 1 2 0 1 8 ( 1 2 ) T M I 6 9 7 ( D E L H I ) ] . C H A N D R E S H B H A I J A Y A N T I B H A I P A T E L 1 2 0 1 9 ( I ) T M I 3 5 3 - G U J A R A T H I G H C O U R T 1 A N D A L A M E L U V E E R A P P A N f 2 0 1 8 ( 6 ) T M I 7 6 0 - M A D R A S H I G H C O U R T 1 . 3 5 . T h i s C o u r t i s o f t h e o p i n i o n t h a t i s s u a n c e o f n o t i c e u p o n a d e a d p e r s o n a n d n o n - s e r v i c e o f n o t i c e d o e s n o t c o m e u n d e r t h e I.T.A. No. 1853/DEL/2021 9 a m b i t o f m i s t a k e , d e f e c t o r o m i s s i o n . C o n s e q u e n t l y , S e c t i o n 2 9 2 B o f t h e A c t , 1 9 6 1 d o e s n o t a p p l y t o t h e p r e s e n t c a s e. I N R A J I N D E R K U M A R S E H G A L ( S U P R A ) A C O O R D I N A T E B E N C H O F T H I S C O U R T H A S H E L D T H A T S E C T I O N 2 9 2 B B O F T H E A C T 1 9 6 1 I S A P P L I C A B L E T O A N A S S E S S E E A N D N O T TO A L E G A L R E P R E S E N T A T I V E . x x x x x 3 8 . T h i s C o u r t i s a l s o o f t h e v i e w t h a t S e c t i o n 2 9 2B B o f t h e A c t , 1 9 6 1 i s a p p l i c a b l e t o a n a s s e s s e e a n d n o t t o a l e g al r e p r e s e n t a t i v e . F u r t h e r , i n t h e p r e s e n t c a s e o n e o f t h e l e g a l h e i r s o f t h e d e c e a s e d a s s e s s e e , i . e . t h e p e t i t i o n e r , h a d n e i t h e r c o o p e r a t e d i n t h e a s s e s s m e n t p r o c e e d i n g s n o r f i l e d r e t u r n o r w a i v e d t h e r e q u i r e m e n t o f S e c t i o n 1 4 8 o f t h e A c t , 19 6 1 o r s u b m i t t e d t o j u r i s d i c t i o n o f t h e A s s e s s i n g O f f i c e r . S h e h a d m e r e l y u p l o a d e d t h e d e a t h c e r t i f i c a t e o f t h e d e c e a s e d a s s es s e e . x x x x x x 4 0 . C o n s e q u e n t l y , t h e a p p l i c a b i l i t y o f S e c t i o n 2 9 2 BB o f t h e A c t , 1 9 6 1 h a s b e e n h e l d t o b e a t t r a c t e d t o a n a s s e s s e e an d n o t t o l e g a l r e p r e s e n t a t i v e s . ” 9 . T h e a b o v e j u d g m e n t w a s f o l l o w e d b y t h i s C o u r t in W . P . ( C ) N o . 2 6 7 8 / 2 0 2 0 t i t l e d M r s . S r i p a t h i S u b b a r a y a M a n o h a ra L / H L a t e S r i p a t h i S u b b a r a y a G u p t a v s . P r i n c i p a l C o m m i s s i o n e r o f I n c o me T a x 2 2 , N . D e l h i & A n r . 1 0 . I n t h e p r e s e n t c a s e a l s o , a s t h e n o t i c e u n d e r S e c t i o n 1 4 8 o f t h e A c t w a s i s s u e d a g a i n s t a d e a d p e r s o n , t h e s a m e i s n u l l a n d v o i d a n d a l l c o n s e q u e n t p r o c e e d i n g s / o r d e r s , i n c l u d i n g t h e a s s e s sm e n t o r d e r a n d t h e s u b s e q u e n t n o t i c e s , b e i n g e q u a l l y t a i n t e d , a r e l i a bl e t o b e s e t a s i d e . 1 1 . C o n s e q u e n t l y , t h e i m p u g n e d n o t i c e d a t e d 3 0 . 0 3 . 20 1 9 i s s u e d u n d e r S e c t i o n 1 4 8 o f t h e A c t i s s e t a s i d e a l o n g w i t h a l l c o n s e q u e n t i a l p r o c e e d i n g s / n o t i c e s / a s s e s s m e n t o r d e r s . 1 2 . T h e p e t i t i o n i s a l l o w e d . T h e r e s h a l l b e n o o r d er a s t o c o s t s . ” 9. In t er ms of the ex p lic it ob ser va ti on s ma de i n t he j ud g ment of I.T.A. No. 1853/DEL/2021 10 the Ho n’ ble De lh i Hi gh C ou rt , we f in d co ns id era bl e me ri t in t he p le a on b eh alf of th e leg al h ei r f or t he a ss es see th at the en tir e pro ce ed in gs b egi n nin g f r o m i ss ue of s ho w ca us e no tice a nd cul mi na ti ng in r ev isi on al or de r un der Se ct io n 2 63 of t h e A ct is a no nes t e xe rc is e a n d c an not b e g iv en ef f ect i n l aw re ga r dle ss of t he f act wh et her t he re ven ue w as p ri v y to dea th o r oth er wi se . 10. W e a ls o ad ve rt t o the sec on d p la nk o n be ha lf of the as s ess ee tha t t he s ho w ca us e not ic e da te d 20 .0 3 .20 21 or ig inall y i ss ued f i xi ng the da te of h ea rin g be yo n d t he li mit at i on p er io d i s ba d i n law an d i s not a cu ra ble def ec t. W e se e no mer it in s uc h pl ea. Th e s ho w ca us e not ic e w as ad mi tte dl y re vi se d an d a f resh no ti ce d at ed 25. 03 .2 02 1 was i ss ue d f ixi ng t he da te of he ari ng with in t he l imit ati on pe ri od . The r ev is io nal a ut h ori t y w as e nti tl ed i n l aw t o rectif y s uc h e rr or . 11. W e al so si mu lta ne ou sl y a dv er t to a n oth er p la nk o n be h alf of the as se sse e a lle gi ng t ot al l ac k of op por tu ni t y wh ile co ncl ud in g t he pro ce ed in gs un der Sec ti on 26 3 of th e Act . It is ap par en t f ro m the rec or ds t ha t so li tar y s h ow c au se n ot i ce is su ed t o the a s ses se e wa s f or att en da nc e on t he v er y ne xt d at e, i .e. , 26 .0 3. 20 21 i n s ub sti tu ti on of the f ir st s ho w c aus e n ot ice f i xin g the he ari ng be yo n d li mit ati on per io d. N o ot he r op por tu ni t y w as g ive n to the a ss ess ee. W e ar e con st ra in t to ob se r ve t ha t su ch a ca s ual ap pr oac h of a ver y s en ior f unct io na r y of the De par t men t d oe s n ot a ug ur we ll in t he e ye s of pu bli c an d ca nn ot be co un te na nc ed o n the to uch st on e of sacr os an ct pri nc ip le of n at ura l jus ti ce e xp li cit in 263 it self. A q ues tio n w ou ld ari se a s to w he th er a f ailur e to g ive a reas on ab le o pp or t uni t y t o th e ass es se e of be in g hea rd wa s o nl y a pro ce du ra l ir re gu la rit y i n su ch gro ss c irc u mst an ce s a nd t hu s c ur ab le an d di d n ot rend e r t he or de r pas se d b y P CI T vo i d a b in it io an d no n est i n la w p er s e. 12. In t he c ase of Ta ta C he mi ca ls Li mit ed vs. DC IT , IT A I.T.A. No. 1853/DEL/2021 11 No .3 12 7/ Mu m/ 20 10 , o rd er d at ed 30 .0 6.2 01 1, t he co -o rd i nat e be nc h af ter mak in g ref e r enc e to th e de ci si o n in t he ju dg me nt in M an ek a Ga nd hi vs. U ni on of Ind ia , A IR 1 97 8 SC 59 7, an d other ju dg me nt s ob ser ve d tha t th e ord er w hi ch inf r in ges t he f und a men t al pr inc ip le , pas se d i n v io la tio n of aud i a lt er am pa r tem ru le , i s a n ul li t y. W he n a co mpe te nt Co ur t or aut ho rit y h ol ds s uc h an ord er a s i nv al i d or set s i t asi de , t he i mp ug n ed or de r b ec o mes nu ll a nd vo id . Once it is con cl ud ed t ha t t he ord er i n qu es tio n is nu ll a nd v oi d, it i s no t f o r th e adj ud ic at in g au th or it y to ad vi se th e C o mmi ss io ner as to wh at s ho ul d he do . He is a lw a ys a t lib er t y t o d o wh ate ve r a ct ion he ca n tak e in acc or da nce wi th t he l aw , b ut a lif e to nu ll a nd vo id or de r b y re mit ti ng it b ac k t o th e Co mmi s si on er f or g iv in g a f res h o pp ort un it y of pa ssi n g t he or d er, af te r g iv in g t h e a sse ss ee an o pp ort un it y of hea ri ng , c an no t b e gi ven . I n a ca se , wh ere it is p os si ble f o r t he Co mmi s si on er to p ass a f r es h ord er at th is st ag e in ac co r dan ce w it h the sc he me of th e Act , h e ca n ve r y w ell do s o b ut in c a se t he t i me li mit f or pa ss in g s uch or de r ha s al re ad y ex pi red , suc h ti me l i mit can no t b e e xt en ded b y dir ec ti ng hi m t o pas s t he or de r af te r gi vi ng an op por tu ni t y of h e ari ng t o t he a ss e sse e. Oth er wi se , t his wo ul d tan ta mo un t to gi vi ng pr e miu m to th e au th or it y c o mmitt ing d ef aul t. The f in ali t y of t he ass es s men t ca nn ot be di st ur be d f or t h e f ail ur e of the PC IT to ob dur at el y a dhe re t o th e e xp lic it l y presc ri bed req ui re me nt of o pp ort un it y t o as se ss ee . 13. He nce , in th e ab se nce of an y o pp ort u nit y t o t he a ss es se e, f or wh ich th e f aul t is a ttr ib ut ab le s qu ar el y to t he P CIT i s f ata l an d s uch def ec t b ei ng in cu r abl e, th e r ev is io na r y ord er pa ss ed un der Se ct io n 26 3 of th e Act i s a lso r eq ui red t o be qua sh ed i nd epen de ntl y o n t hi s gro un d al so . 14. He nce , lo ok in g f ro m an y a ngl e, the i mp ug ne d re vi si ona l ord er I.T.A. No. 1853/DEL/2021 12 pas se d un de r Sec ti o n 2 63 of th e Act i s set a si de and qu as h ed. 15. In th e res ul t, t he ap pea l of th e as se ss ee is a ll ow ed. Order pronounced in the open Court on 03/03/2022. Sd/- Sd/- [AMIT SHUKLA] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 03/03/2022 Prabhat