Income Tax Appellate Tribunal - Delhi
Rajesh Bhatia (L/H Of Late Lalita ... vs Acit Circle 5(2), New Delhi on 31 July, 2023
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'F', NEW DELHI
Before Dr. B. R. R. Kumar, Accountant Member
Sh. Yogesh Kumar US, Judicial Member
ITA No. 3021/Del/2019 : Asstt. Year: 2014-15
Rajesh Bhatia Vs. ACIT,
(L/H of Late Lalita Bhatia), Circle-5(2),
13/1, Kalkaji Extension, New Delhi
New Delhi-110019
(APPELLANT) (RESPONDENT)
PAN No. AFOPB8939G
Assessee by : Sh. Naveen Agarwal, CA
Revenue by : Sh. Rajesh K. Dhaneja, Sr. DR
Date of Hearing: 07.06.2023 Date of Pronouncement: 31.07.2023
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the as sessee against the order of ld. CIT(A)-33, New Delhi dated 29.11.2018.
2. The relevant facts are as under:
1. Name Lalita Bhatia
2. Date of Death 08.04.2014
3. Name of the legal heir Rajesh Bhatia
4. Approval date of legal 20.03.2015 heir by the Income Tax
5. Date of filing of ITR 31.03.2015
6. Persons signed the re turn Rajesh Bhatia
7. Date of notice u/s 143(2) 31.08.2015
8. Date of notice u/s 142(1) 20.06.2016 04.11.2016 2 ITA No. 3021/Del/2019 Rajesh Bhatia
3. From the above facts, an undisputed fact ar ise that inspite of approving the legal heir Sh. Rajesh Bhatia and bringing the same on recor d by the Income Tax Department on 20.03.2015, the notices u/s 143(2) and u/s 142(1) have been issued on 31.08.2015, 20.06.2016 in the name of Ms. Lalita Bha ita, a deceased person. Hence, at the outset, we hold that the notices are considere d as inva lid and so as the assessment completed consequently.
4. In the re sult, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 31/07/202 3.
Sd/- Sd/-
(Yogesh Kumar US) (Dr. B. R. R. Kumar)
Judicial Member Accountant Member
Dated: 31/07/2023
*Subodh Kumar, Sr. PS*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
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