LATE BHUPINDER SINGH THROUGH LEGAL HEIR KAILASH RANI SOHAL D-575, PHASE-II, FOCAL POINT, LUDHIANA,LUDHIANA V. ITO, WARD-1(5), , LUDHIANA

ITA 123/CHANDI/2025

AI Insights

The case involves an appeal by the legal heir of the late Shri Bhupinder Singh against an order passed by the CIT(A) which was originally framed by the Assessing Officer under sections 144 and 254 of the Income Tax Act. The appeal was initially dismissed due to the inability of the legal heir to substantiate the case, following which the legal heir contested the order's validity on the grounds that it was passed in the name of a deceased person. The Tribunal found merit in this plea, noting that the order was indeed passed in the name of a deceased individual, rendering it non-est in law. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781439 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 24-01-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MEENAKSHI VOHRA LD. VIRTUAL
• Assessee Lawyers: SUDHIR SEH GAL LD
• Keywords: Set aside
• Section: 144

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR,JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.123/CHANDI/2025 (िनधाŊरण वषŊ / Assessment Year: 2013-14) Late Shri Bhupinder Singh through L/H Smt. Kailash Rani Sohal D-575 Phase-II Focal Point Ludhiana - 141010 बनाम/ Vs. ITO Ward 1(5) Aaykar Bhawan, Rishi Nagar, Ludhiana 141001 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AFIPS-4468-R (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Sh. Sudhir Sehgal (Advocate) – Ld. AR ŮȑथŎकीओरसे/Respondent by : Smt. Meenakshi Vohra (CIT) – Ld. DR (Virtual) सुनवाईकीतारीख/Date of Hearing : 25-09-2025 घोषणाकीतारीख /Date of Pronouncement : 29-09-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 12-12-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w..s 254 of the Act on 29-09-2021. 2. This is second round of litigation since the matter was restored back by Tribunal vide ITA No.1294/Chd/2018 order dated 12-06-2019 to Ld. AO with certain directions. In the set aside proceedings, the Printed from counselvise.com 2 assessee failed to substantiate its case and accordingly, Ld. AO made addition u/s 69A for Rs.323.31 Lacs. 3. The assessee preferred further appeal on 19-10-2021 assailing the impugned addition. Unfortunately, the assessee left for heavenly abode on 21-11-2021 and the appeal was taken up by his wife smt. Kailash Rani who could not fully defend the case of the assessee. Eventually, the appeal was dismissed by Ld. CIT(A) vide impugned order dated 12-12-2024 which is in further appeal before us. It could be seen that the impugned order has been passed in the name of deceased assessee which is the exact plea of Ld. AR. It could not be controverted that the fact of death of the assessee during pendency of first appeal was brought to the notice of Ld. CIT(A) during the course of appellate proceedings but still the order has been passed in the name of dead person which makes the order non-est in law. On this fact, accepting the plea of Ld. AR, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication after bringing on record Legal Representatives of the deceased assessee and affording them adequate opportunity of hearing to defend the case of deceased assessee. No other plea has been urged during hearing before us. 4. The appeal stand allowed for statistical purposes. Order pronounced on 29-09-2025 Sd/- Sd/- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Printed from counselvise.com 3 Dated: 29-09-2025. आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF ASSISTANT REGISTRAR ITAT CHANDIGARH Printed from counselvise.com "