9911796707
TMI Blog2023 (1) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... re. Assessee s wife also expressed her inability to respond to queries and produce the documents as required vide aforesaid notice. It is evident from the record that thereafter neither the legal heir of the assessee was brought on record nor the AO issued statutory notices on the legal heir seeking any information. The above aspect becomes more evident from the fact that the assessment was concluded ex parte under section 144 of the Act and in column 11 at page 1 of the assessment order no attendance is mentioned against the date(s) of hearing. AO also proceeded to pass the assessment order dated 14/03/2014, under section 144 of the Act in the name of the deceased assessee, despite being informed vide letter dated 26/06/2013, about the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for scrutiny and notice under section 143(2) of the Act was issued on 01/08/2012, which was served on the assessee on 09/08/2012. Subsequently, a questionnaire along with notice under section 142(1) of the Act was issued on 12/06/2013. In response to the said notice, assessee's wife submitted that the assessee expired on 17/04/2013. In the said letter, assessee's wife further submitted that she has no knowledge of the business activities of her deceased husband and as such will not be in a position to reply to the queries much less produce any document as required under the aforesaid notice. The Assessing Officer ('AO') vide assessment order noted that the assessee earned capital gains on the sale of ancestral property, which was not offer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the AO had issued notice u/s 143(2) on 01.08.2012 and the same was served upon appellant on the 09.08.2012. The appellant expired on 17.04.2013. Hence, the Ld. AO has issued notice u/s 143(2) in the name of appellant when the appellant was alive. Hence, there is no irregularity on the part of AO. The AO has validly assumed jurisdiction by issuance of notice u/s 143(2). Hence, it is held that the notice u/s 143(2) is valid and thus, subsequent proceedings of AO of passing the assessment order by assuming the jurisdiction is also legal and valid, Hence, ground no. 1 of appeal raised by the appellant is dismissed. 7.0 Ground Nos. 2 and 7 of the appeal are inter-connected and related to not providing adequate opportunities of being hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings, during the course of remand proceedings, the appellant's grievance about not allowing proper opportunity of being heard is not tenable. Hence, these grounds of the appeal of the appellant are dismissed." Being aggrieved, the present appeal has been filed by the legal heir on behalf of the assessee. 5. During the hearing, the learned Authorised Representative submitted that the AO proceeded to conclude the assessment in the name of the deceased assessee without bringing on record the legal heir, despite being informed about the fact that the assessee has expired. 6. On the other hand, the learned Departmental Representative vehemently relied upon the orders passed by the lower authorities. 7. We have considered the rival submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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