Manoj Dalmia L/H of Late Sh. Banwari Lal Dalmia, New Delhi V. DCIT, Central Circle-31, Delhi

ITA 757/DEL/2023

AI Insights

The case involves an appeal by Manoj Dalmia, the legal heir of the late Sh. Banwari Lal Dalmia, against the order of the CIT(A)-30, New Delhi. The appeal was filed following an assessment completed in the name of the deceased, despite the legal heir notifying the Assessing Officer (AO) of the assessee's death. The primary legal contention was whether the assessment could be validly completed in the name of a deceased person when the legal heir had been notified and had filed a return in the name of the deceased. The Tribunal found that the AO failed to properly invoke the provisions of Section 159(1) and thus the assessment was declared null and void.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116361 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 09-07-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 19-03-2023
• Laws Referred To: Section 132, Section 153A, Section 159(1)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: LH ..
• Section: 132; 153A; 143(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 757/Del/2023 : Asstt. Year: 2019-20 Manoj Dalmia L/H of Late Sh. Banwari Lal Dalmia, 22, Chander Lok Enclave, Pitampura, New Delhi-110034 Vs DCIT, Central Circle-1, New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAAPD1265G Assessee by : Sh. Lalit Mohan, CA Revenue by : Sh. Paresh Johri, CIT DR Date of Hearing: 10.07.2023 Date of Pronouncement: 11.07.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee against the order of ld. CIT(A)-30, New Delhi dated 19.01.2023. 2. The undisputed facts are as under:  Date of action u/s 132 – 31.10.2018  Date of death of assessee – 28.04.2019  Date of filing of return in the name of the assessee – 31.08.2019.  Date of issue of notice u/s 153A – 29.09.2020  Date of intimation to the AO about the death of the assessee by L/H – 15.12.2020  The assessment was completed in the name of the deceased assessee – 27.03.2021 ITA No. 757/Del/2023 Manoj Dalmia 2 3. At the outset, the ld. DR, Shri Paresh Johri vehemently argued that inspite of the death of the assessee, the return has been filed in the name of the assessee and hence, the Assessing Officer has rightly passed order in the name of the assessee. It was argued that the notice u/s 143(2) has also been rightly issued in the name of the assessee and consequently the assessment completed cannot be treated as void. 4. We find that the L/H has intimated the AO on 23.12.2020 about the death of the assessee. While the AO has invoked the provisions of Section 159(1) but failed to bring the L/H on record and completed the assessment in the name of the deceased person. 5. Under these facts, we hold that the Assessment Order passed in the name of deceased person is null and void. 6. In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 11/07/2023. Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 11/07/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR