2025 (2) TMI 827

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..... and penalty orders passed on the deceased person. Since in the case on hand an order u/s 263 was passed by the Pr. CIT on the assessee who deceased on 28.03.2020 such an order is null and void and the same is hereby quashed. Appeal of assessee allowed.
Shri Challa Nagendra Prasad, Judicial Member And Shri Naveen Chandra, Accountant Member For the Assessee : Dr. Rakesh Gupta, Adv. And Shri Somil Agarwal, Adv. For the Revenue : Mr. Javed Akhtar, CIT DR ORDER PER C.N. PRASAD, J.M. This appeal is filed by the assessee against the order of the Ld. Pr. Commissioner of Income Tax, Rohtak dated 04.03.2022 for the AY 2017-18 passed u/s 263 of the Act. The Assessee has raised the following grounds of appeal which read as under: - 1. "That .....

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..... the following decisions for the proposition that an order passed on a deceased person is void ab initio and a nullity in the eye of law. 1. Savita Kapila L/H of Late Shri Mohinder Paul Kapila vs. Asstt. CIT, W.P. (C) 3258/2020 dated16.07.2020 (Del); 2. Dharamraj vs. ITO, W.P. (C)9227/2021 dated17.01.2022 (Del); 3. Mrs. Sripathi Subbaraya Manohara L/H Late Sripathi Subbaraya Gupta vs. PCIT & Anr., W.P. (C) 2678/2020 & CM 9286/2020 (Del). 3. Heard rival contentions, perused the orders of the authorities below. Copy of death certificate dated 14.05.2020 issued by the Municipal Corporation, Panipat clearly suggest that assessee Vasdev Gupta had deceased on 28.03.2020. The Ld. Pr. CIT issued show cause notices dated 09.02.2022 u/s 263 of .....

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..... he Act, to fasten revenue liability upon a deceased individual, in the absence of pending or previously instituted proceeding which is really what the present case is all about, renders fatal the effort of the revenue to impose the tax burden upon a legal representative." 5. The Hon'ble Delhi High Court further held that there is no statutory requirement imposing an obligation upon legal heirs to intimate the death of the assessee. 6. Following this judgment the Hon'ble Delhi High Court in the case of Dharamraj vs. ITO (supra) notice issued u/s 148 of the Act on a dead person was held to be null and void and all consequent proceedings/orders, including the assessment order and the subsequent notices are equally tented and liable to be set .....

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