9911796707
TMI Blog2024 (5) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment in the name of the deceased person, is in valid in law as held in the case of PCIT Vs. Maruti Suzuki India Ltd [ 2019 (7) TMI 1449 - SUPREME COURT] Assessment order passed by the AO on a dead person is not valid in the eyes of law and liable to be quashed. Appeal filed by the Assessee is hereby allowed. - Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member For the Assessee : Shri Sakar Sharma, A.R. For the Revenue : Smt. Trupti Patel, Sr. D.R. ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the appellate order dated 16.01.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and demanded tax thereon. Further the Assessing Officer framed the assessment order dated 27.12.2019 in the name of the dead person namely Adityakumar Gogoi. The assessee filed an appeal before Ld. CIT(A). The appeal was dismissed thereby confirming the addition made by the Assessing Officer. 3. Aggrieved against the same, the legal heir of the assessee is in appeal before us raising the following Grounds of Appeal: 1. The Ld. CIT (A) erred on facts and in law in upholding assessment order passed u/s 143(3) in the name of dead person to be valid assessment despite legal heir was informed well before completion of assessment together with death certificate. 2. The Ld. CIT (A) erred on facts and in law in upholding addition of Rs. 23,78,000/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rana Vs. ITO in ITA Nos. 310 311/SRT/2023 vide order dated 30.08.2023 and Rajkot Bench decision in the case of Smt. Bhavnaben K. Punjani Vs. PCIT reported in 159 taxmann.com 650. 5. Per contra, Ld. Sr. D.R. Smt. Trupti Patel appearing for the Revenue supported the orders passed by the Lower Authorities and requested to uphold the addition made thereon. 6. We have given our thoughtful consideration and perused the materials available on record as well as the Paper Book filed by the assessee. It is seen from the assessment order, the legal heir of the assessee replied vide email letter dated 07.12.2019, the details of legal heir. Further the legal heir also participated in the assessment proceedings by making reply on 13.12.2019, 21.12.2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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