Rajesh Bhatia (L/H of Late Lalita Bhatia), New Delhi V. ACIT Circle 5(2), New Delhi

ITA 3021/DEL/2019

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116423 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 06-06-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 07-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH K. DHANEJA
• Section: 142(1); 143(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 3021/Del/2019 : Asstt. Year: 2014-15 Rajesh Bhatia (L/H of Late Lalita Bhatia), 13/1, Kalkaji Extension, New Delhi-110019 Vs. ACIT, Circle-5(2), New Delhi (APPELLANT) (RESPONDENT) PAN No. AFOPB8939G Assessee by : Sh. Naveen Agarwal, CA Revenue by : Sh. Rajesh K. Dhaneja, Sr. DR Date of Hearing: 07.06.2023 Date of Pronouncement: 31.07.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-33, New Delhi dated 29.11.2018. 2. The relevant facts are as under: 1. Name Lalita Bhatia 2. Date of Death 08.04.2014 3. Name of the legal heir Rajesh Bhatia 4. Approval date of legal heir by the Income Tax 20.03.2015 5. Date of filing of ITR 31.03.2015 6. Persons signed the return Rajesh Bhatia 7. Date of notice u/s 143(2) 31.08.2015 8. Date of notice u/s 142(1) 20.06.2016 04.11.2016 ITA No. 3021/Del/2019 Rajesh Bhatia 2 3. From the above facts, an undisputed fact arise that inspite of approving the legal heir Sh. Rajesh Bhatia and bringing the same on record by the Income Tax Department on 20.03.2015, the notices u/s 143(2) and u/s 142(1) have been issued on 31.08.2015, 20.06.2016 in the name of Ms. Lalita Bhaita, a deceased person. Hence, at the outset, we hold that the notices are considered as invalid and so as the assessment completed consequently. 4. In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 31/07/2023. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 31/07/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR