9911796707
TMI Blog2023 (12) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... occurred much before the issuance of notice u/s 148 of the Act on 31/03/2017. It is a settled principle that a notice issued in the name of a dead person is not enforceable in law and if such is the legal position then, the revenue cannot be held to be justified in contending that they have no knowledge about the death of the assessee. Similar view was taken by the Hon ble Delhi High Court in the case of Savita Kapila vs. ACIT [ 2020 (7) TMI 441 - DELHI HIGH COURT] . Thus since the assessment order has been framed in the name of a deceased person even when information about the death of Puja Shah was provided to the Assessing Officer by her legal heir then, under such circumstances, the assessment order framed is non-est, bad in law and vo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time, from the third week of 2020 to March, 2022, owing to Covid-19 pandemic, the limitation period for filing during this period already stood extended by the Hon'ble Apex Court. We thus, find sufficient force in the reasons for the delay in filing of the instant appeal. We also consider the objections raised by the ld. D/R but on examining the reasons, we find merit in the condonation application and accordingly condone the delay of 1269 days and admit this appeal for hearing. 3. The assessee has raised the following grounds of appeal:- "1. That the learned Commissioner of Income Tax (Appeals)-15, Kolkata erred in passing exparte order dated 27th November, 2019 under section 250 of the Income Tax Act, 1961 dismissing the appeal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act on 22nd December, 2017 in the case of the Assessee for the Assessment Year 2010-11, even though the impugned reassessment proceedings initiated under section 147/148 of the Act suffers from various infirmities. 6. That, without prejudice to the above, the learned Commissioner of Income Tax (Appeals)-15, Kolkata failed to appreciate that the Assessing Officer had totally erred in law in making arbitrary addition of the genuine Long Term Capital Gain of Rs. 41,86,459, derived by the Assessee on sale of shares of Shardaraj Tradfin Limited, as unexplained cash credit under section 68 of the Income Tax Act, 1961 on mere suspicions, surmises and conjectures and on irrelevant considerations. 7. That the impugned order passed by lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on 04/01/2015 and the assessee vide letter dt. 12/12/2017 has furnished the copy of death certificate to ITO, Ward -50(4), Kolkata. The legal heir of the assessee i.e., her husband Shri Sandeep Kumar Shah has placed an affidavit sworn on 19/07/2023 stating that vide letter dt. 22/12/2017, assessee informed the Assessing Officer about the death of his wife which occurred on 04/01/2015 and he stated to be the legal heir of his wife. We further notice that even when the Assessing Officer was informed about the death of Puja Shah and that Shri Sandeep Kumar Shah was the legal heir, he still framed the assessment order in the name of Puja Shah. 6. Now, whether such assessment order which is framed in the name of a deceased person is valid in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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