IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2018/PUN/2025 िनधा(cid:6981)रण वष(cid:6981) / Assessment Year : 2018-19 ITO, National e-Assessmen t Vs. Shrikanta Amritkumar Centre, Delhi. Jain, 341, 342, Khanjire Industrial Estate, Shahpur, Ichalkaranji- 416115. PAN : AAXPJ0016G Appellant Respondent Revenue by : Shri Amit Bobde Assessee by : Shri Pramod S. Shingte Date of hearing : 17.12.2025 Date of pronouncement : 19.02.2026 आदेश / ORDER PER VINAY BHAMORE, JM:

This appeal filed by the Revenue is directed against the order dated 30.06.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2018-19.

2. The Revenue has raised the following grounds of appeal :-

“1. On the facts and circumstances of the case and in law, the Ld.

CIT(A) erred in allowing the appeal of the assessee?

2. On the facts and circumstances of the case and in law the Ld.

CIT(A) erred in disregarding the fact that the notice u/s. 143(2) was issued on 28.09.2019 which was prior to the death of the assessee i.e. on 13.11 2019?

3. On the facts and circumstances of the case and in law the Ld.CIT(A) erred in disregarding the fact that when the assessee expired during the course of proceedings and the assessment order was passed by the Assessing Officer subsequent to the death of the assessee, such assessment order was not void ab initio since the issue is covered under section 159(2) of the Act?

4. Whether on the facts and in the circumstances of the case and in law, order u/s 143(3) of the Act was passed by the AO and the name of legal hair mark in the body of the order through E- portal which was duly responded by the Legal Heir during the course of assessment proceeding is deemed to be issued to the Legal Heir?

5. Whether on the facts and in the circumstances of the case and in law, the learned CIT(A) was justified in allowing the appeal of the assessee, in spite of the fact that the Legal Heir actively participated in the assessment proceedings but inform about the demise of the assessee at the fag end of the year when show cause notice was issued by AO on 10.03.2021.?”

3. Facts of the case, in brief, are that the assessee is an individual and furnished her return of income on 30.09.2018 declaring an income of Rs.13,19,400/-. The case was selected for scrutiny through CASS. Statutory notice u/s 143(2) was issued to the assessee on 28.09.2019. Subsequently, notice u/s 142(1) was also issued to the assessee on 10.02.2020. After considering the submissions of the assessee, a draft assessment order was issued to the assessee on 10.03.2021. The legal heir of the assessee Riteshkumar Amritkumar Jain submitted that the assessee i.e. his mother Late Shrikanta Amritkumar Jain has expired on 23.11.2019 and his name was already added as legal heir on the income tax portal since 26.06.2020, therefore it was claimed that the notice issued to deceased person has no effect and it is bad in law. After considering this reply, the Assessing Officer observed in his order that the notice u/s 143(2) was issued on 28.09.2019 which was prior to the death of the assessee i.e. on 23.11.2019, hence the subsequent notices issued are not bad in law. With this remark, the assessment was completed u/s 143(3) r.w.s. 144B of the IT Act and vide order dated 26.04.2021 the income was determined at Rs.6,38,21,750/- as against the income of Rs.13,19,400/- returned by the assessee. The above assessed income includes addition of Rs.5,46,97,765/- u/s 68 of the IT Act being unexplained credit and also includes an addition of Rs.78,04,588/- claimed as interest on unsecured loan.

4. Being aggrieved with the above assessment order, the legal heir of the assessee furnished an appeal before Ld. CIT(A)/NFAC. After considering the submissions, Ld. CIT(A)/NFAC allowed the appeal filed by the assessee by observing as under :-

“8.8 Ground of Appeal No. 1:

8.8.1 Vide the above ground of appeal, the appellant