9911796707
TMI Blog2024 (9) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... for framing assessment. No such act was done by the AO. Besides the assessment is also framed on a deceased person. The Hon ble jurisdictional High Court in the case of Chandreshbhai Jayantibhai Patel [ 2019 (1) TMI 353 - GUJARAT HIGH COURT] has categorically held that no order can be passed on a deceased assessee. Assessment order is quashed as invalid, and the appeal of the assessee is allowed for the above reason. - Smt. Annapurna Gupta, Accountant Member For the Assessee : Shri Hemant Suthar, AR For the Revenue : Shri Hrishikesh Hemant Patki, Sr DR ORDER The present appeal has been filed by the assessee against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [in short referre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the assessee before us was that the assessment order was not a valid order in the eyes of law since it was made on a non-existent assessee who had expired during the pendency of assessment proceedings which fact was intimated to the Assessing Officer also. In this regard, he drew our attention to the assessment order wherein the fact stands recorded in paragraph No.2 of the order regarding the intimation of the demise of the assessee. The ld. Counsel for the assessee stated that this plea was being raised for the first time in the appellate proceedings before the ITAT; that it had never been raised before the ld. CIT(A) but being a legal ground under the facts being available on record, the same needed to be admitted for adjudication. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings undertaken till then to be deemed to have been undertaken on the legal representative and to be continued thereafter on the legal representative from the stage at which it stood on the death of the assessee. The relevant provisions of section 159 (1) (2) of the Act are reproduced hereunder : 159. (1) Where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased. (2) For the purpose of making an assessment (including an assessment, reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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