PRADUYMAN KUMAR SHARMA,MEERUT V. ACIT CIRCLE 14(2), NEW DELHI

ITA 2136/DEL/2024

AI Insights

The case involves an appeal by Pradyuman Kumar Sharma against an assessment order passed by the Assessing Officer (AO) for the Assessment Year 2010-11. The AO had made an addition of Rs. 23,14,294 to the assessee's income. The key issue in the appeal was the validity of the assessment order, as it was passed after the death of the assessee, which occurred on December 15, 2017. The assessee's counsel informed the AO about the death on December 22, 2017, and this was acknowledged by the department on December 26, 2017. Despite this, the AO proceeded with the assessment, leading to the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470400 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Laws Referred To: Section 143(3) r.w.s. 147 of the Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Assessee Lawyers: P S KASHYAP
• Section: 148; 143(3)

Judgement Text

"ITA/2136/Del/2024 Page1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’ NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER ITA No. 2136/DEL/2024 Assessment Year: 2010-11 PRADUYMAN KUMAR SHARMA, C/O KASHYAP & CO. LIMITED, 114, CITI CENTRE, B B ROAD, MEERUT, UTTAR PRADESH-250001 Vs. ACIT CIRCLE 14(2), NEW DELHI PAN :ABIPS8092F (Appellant) (Respondent) ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The instant appeal filed by the assessee is directed against an order dated 06.03.2024 passed by Learned Commissioner of Income Tax(Appeals), National Faceless Appeal Centre (NFAC), New Delhi, under Section 143(3) r.w.s. 147 of the Act arising out of the order dated 25.12.2017 passed by the Learned Assessing Officer upon making addition of Rs. 23,14,294/- for Assessment Year 2010-11. Assessee by Shri P S Kashyap, CA Department by Shri Sanjay Kumar, SR, DR Date of hearing 21.10.2024 Date of Pronouncement 01.01.2025 ITA/2136/Del/2024 Page2 2. At the time of hearing of the instant appeal the Learned Counsel appearing for the assessee submitted that the assessee was served upon the notice under Section 148 on 31.03.2017 directing him to file return of income. Subsequently, during the course of assessment proceeding the assessee died on 15.12.2017 and this fact was brought to the notice of the Assessing Officer verbally on 25.12.2017 and by way of letter dated 26.12.2017 as it is evident from the tracking sheet of speed post furnished by the appellant before us. In fact, the letter was written by the Counsel of the ACIT on 22.12.2017 and received by the Office of the Revenue on 25.12.2017. The Learned AO, however, without considering the same passed finalized the order of assessment on 25.12.2017. The said fact was further brought to the notice of the Learned CIT(A) as the order passed by the AO was prior to the date of written communication of the death of the assessee to the AO dated 26.12.2017 though the tract record showing dispatch of the assessment order only is on 26.12.2017. The Learned CIT(A) upheld the order passed by the Assessing Officer against the assessee who admittedly died on 15.12.2017. 3. It appears from the record that AO pass assessment order on 25.12.2017 being a holiday and dispatched the same on ITA/2136/Del/2024 Page3 26.12.2017. It is also evident that the assessee’s counsel informed the AO the date of death of assessee vide its letter dated 22.12.2017 which was received by the department on 26.12.2017. It further appears that the order is passed on a deceased assessee though the fact of such death of the assessee was brought to the notice of the CIT(A), the same has not been taken into consideration in proper prospective. As assessment made on a dead person since, not valid, thus, the same is, liable to be quashed. Thus, with the aforesaid observation the assessment order passed by the Assessing Officer on a dead person is quashed as, therefore, was the crux of the submissions made by the Ld. AR which is found to be acceptable. 3. Assessee’s appeal is, thus, allowed. Order pronounced in the open court on 01.01.2025. Sd/- (MADHUMITA ROY) JUDICIAL MEMBER Dated: 01.01.2025 DP/SPS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi "