Sh. Rishi Pal L/h of Late Sh. Inder Singh, New Delhi V. Pr. CIT, Karnal

ITA 3385/DEL/2017

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7777 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2007-2008
• Appeal Filed On: 28-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 148; 263; 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 3385/Del/2017 : Asstt. Year : 2007-08 Sh. Rishi Pal L/H of Late Sh. Inder Singh, S/o Saubhagya Agarwal, K- 185/14, Surya Plaza, 1 st Floor, New Friend’s Colony, New Delhi Vs Pr. CIT, Karnal (APPELLANT) (RESPONDENT) PAN No. AAFPN5773Q Assessee by : None Revenue by : Sh. T. Kipgen, CIT DR Date of Hearing: 04.07.2022 Date of Pronouncement: 13.07.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. PCIT, Karnal dated 27.03.2017 passed u/s 263 of the Income Tax Act, 1961. 2. Apropos, the issues raised before us, the pertinent facts are as under: • 25.02.2014 - Notice u/s 148 was issued by the Deputy Commissioner of Income Tax, Panipat Circle, Panipat. • 09.04.2014 - Notice u/s 142(1) was issued by the Deputy Commissioner of Income Tax, Panipat Circle, Panipat. • 16.09.2014 - Notice u/s 142(1) was issued by the Assistant Commissioner of Income Tax, Panipat Circle, Panipat. • 02.01.2015 - Notice u/s 142(1) was issued by the Income Tax Officer, Ward-2, Panipat. ITA No.3385/Del/2017 Rishi Pal 2 • 07.02.2015 - Notice u/s 142(1) issued by the Income Tax Officer, Ward-2, Panipat. • 23.05.2015 – The assessee filed return in the name of Rishi Pal L/H of Inder Singh. • 25.02.2015 – The assessee filed copy of death certificate copy of bank statement, copy of the Income Tax Return, copy of death certificate, computation of capital gains before the ITO, Ward-2, Panipat. • 25.02.2015 – Assessment Order u/s 148/143(3) passed by ITO, Ward-2, Panipat. The said order mentions that the assessee has not filed any return of income for the year under consideration and has not paid any tax on capital gain. 3. The aforesaid Assessment Order has been passed in the name of “Sh. Inder Singh” S/o Bija, Vill.- Chandoli, Panipat who has expired on 26.11.2012. In other words, the Assessment Order which has been subjected to proceeding u/s 263 of the Act was passed against a dead person. Hence, the order passed u/s 148/143(3) is legally invalid. Accordingly, the order passed u/s 263 against a legally invalid order is also invalid, hence, liable to be quashed. 4. In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 13/07/2022. Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 13/07/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR