Income Tax Appellate Tribunal - Chandigarh
Acit, Chandigarh vs Late Sh. Ishar Singh Prop., Chandigarh on 4 July, 2017
1
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCHES, CHANDIGARH
BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER &
Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER
ITA No. 959/Chd/2014
Assessment Year: 2006-07
The ACIT, Vs. Late Sh. Ishar Singh Prop.
Circle 2(1), S.P.Trading, Chandigarh
Chandigarh
PAN No.AECPS9572P
&
C.O. No.50/Chd/2014
(in ITA No. 959/Chd/2014)
Assessment Year: 2006-07
Late Sh. Ishar Singh Prop. Vs. The ACIT, Circle 2(1),
S.P. Trading, Chandigarh Chandigarh
PAN No.AECPS9572P
(Appellant) (Respondent)
Appellant By : Smt. Chander Kanta
Respondent By : Sh. N.K.Saini
Date of hearing : 29.06.2017
Date of Pronouncement : 04.07.2017
ORDER
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the Revenue and Cross objection by the assessee against the order dated 29.08.2014 of the 2 Commissioner of Income Tax (Appeals) [hereinafter referred to as CIT(A)], Chandigarh.
2. The Revenue is aggrieved by the action of the CIT(A) in holding that the notice dated 28.3.2013 issued u/s 148 of the Income-tax Act, 1961 (in short 'the Act') was invalid / void ab initio because it was issued in the name of a dead person.
3. The brief facts relating to the issue under consideration are that the original assessment in the case of Shri Ishar Singh Nagpal was made on 18.12.2008. Shri Ishar Singh Nagpal subsequently expired on 18.2.2013. Notice u/s 148 of the Act dated 28.3.2013 was issued on Sh. Ishar Singh Nagpal by the Assessing officer. The Ld. CIT(A) quashed the assessment order passed u/s 147 of the Act observing that the notice u/s 148 which was very basis for the reopening of the assessment was issued in the name of Shri Ishar Singh Nagpal who has already expired before the date of issuance of notice. Even the impugned assessment had been made it the name of Smt. Kiran Bala legal heir of late Shri Ishar Singh Nagpal. As the Assessing officer assumed jurisdiction by issue of notice u/s 148 of the Act which was invalid being issued in the name of dead person, the subsequent assessment order passed was also invalid and the same was rightly annulled by the Ld. CIT(A).
We therefore, do not find any merit in the appeal of the Revenue and the same is accordingly dismissed.
4. In the result, the appeal of the Revenue is dismissed. 3
C.O. No.50/Chd/2014 -
5. Since, we have dismissed the appeal of the Revenue, the Cross objections filed by the assessee needs no adjudication being infructuous, and the same are accordingly dismissed.
6. In the result, the appeal of the Revenue as well as cross objections of the assessee are hereby dismissed.
Order pronounced in the Open Court on 04.07.2017 Sd/- Sd/-
(Dr. B.R.R. KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 4 t h Jul y, 2017 Rkk Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR