IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Assessment Year: 2011-12 Lily Sarkar, Legal Heir of ITO, Ward-1(2), Durgapur Late Sudhir Chowdhury Vs Mohiskapur Road, B Zone, Durgapur, Dist-Burdwan

713205, W.B-713205.

(PAN: AIYPC4460G)

(Appellant) (Respondent)

Present for:

Appellant by : Shri Shuvo Chakraboty, A.R Respondent by : Shri Sandip Sarkar, JCIT-Sr. DR Date of Hearing : 02.09.2025 Date of Pronouncement : 03.09.2025 ORDER Per Sanjay Awasthi:

This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Durgapur/10164/2018-19 dated 29.01.2025 for assessment year 2011-

12.

2. Shri Shuvo Chakraboty, A.R represented on behalf of the assessee and Shri Sandip Sarkar, Sr. DR represented on behalf of the revenue.

3. It was submitted by the ld. AR that the assessee i.e. Shri Sudhir Chowdhury expired on 18.12.2016. The assessee drew our attention to the death certificate which reads as follows:

3.1 It was the submission that the notice u/s 148 of the Act came to be issued in the name of the deceased assessee on 30.03.2018. The ld. AR drew our attention to page 18 of the paper-book which is the copy of the notice issued u/s 148 of the Act, which reads as follows:

3.2 It was the submission that the notice u/s 148 of the Act has been issued on a deceased assessee, therefore, the assessment is liable to be quashed. It was the submission that no fresh notice has been issued on the legal heirs of the assessee either. The ld. AR submitted that for the assessment year 2010-11, on identical circumstances, the ld. NFAC has already quashed the assessment wherein in para 7.3 of the order of the ld. CIT(A) for the assessment year 2010-11 has held as follows:

“7.3 During the course of appellate proceedings, the appellant has furnished the death certificate which was issued by Municipal Corporation of Durgapur, Govt. of West Bengal, Durgapur. The death certificate furnished by the legal heir of appellant is perused and found that Shri Sudhir Chowdhury has died on 15.12.2016 whereas the notice u/s 148 was issued on 31.03.2017. From the above facts, it is clear that notice u/s 148 was issued on the deceased person after three months of his death. As per section 159 of the Act, the taxable income of the deceased person should be levied on the collected deceased person. Further, section 159 says that any pending Income Tax Proceedings such as Notices, Assessment Orders and Payable Demand should be completed on the legal representative of the deceased person. As per the provision of income tax Act, no Income Tax notice should be issued on the deceased person and notice should be issued on the legal heir of the deceased person. If any notice is issued and any income tax proceedings is completed on the deceased person, the same notice and the proceedings will be treated as null and void. Further, the appellant hasrelied upon various High Court decision such as Rasid Lala Vs. ITO (2017) Taxmann.com39, High Court of Gujarat, Alamelu Veerappan Vs. ITO (2018) 95 Taxmann.com155, High Court of Madras, Srinath Suresh Chand Ram Naresh Vs. CIT (2005) 145 Taxman 186, High Court of Allahabad. The undersigned perused the decisions which are relied upon by the legal representative of the appellant. The facts of those case laws are squarely applicable into the facts of the appellant's case. In view of the above-mentioned facts, judicial decisions and discussions the assessment could not be made on the deceased person. Therefore, the notice issued u/s 148 of the Act and assessment completed on the deceased person Shri Sudhir Chowdhury is null and void. Hence, the appeal of the appellant is allowed. Ground no. 1, 2 & 3 are decided in favour of the appellant. Ground no. 4 is general in nature.”

3.3 It was the submission that for the assessment year 2011