आयकर अपील(cid:547)य अ(cid:876)धकरण,‘सी’ Ûयायपीठ,चÛे नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI (cid:302)ी मनु कुमार (cid:876)ग(cid:464)र,Ûया(cid:467)यक सदèय एवं (cid:302)ी जगद(cid:547)श, लेखा सदèय के सम¢

BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2615/CHNY/2024 िनधा(cid:6981)रण वष(cid:6981)/Assessment Year:2015-16 Late Shri Sethuraman The Assistant (Rep. by Legal Heir Commissioner of Income Shri S. Nishaanth), Vs. Tax, O 9/12, Subbarayan Street, Corporate Circle – 3(1), Nungambakkam, Chennai.

Chennai – 600 034.

PAN: ABHPS 3001R ((cid:7079)(cid:7004)यथ(cid:7278)/Respondent)

(अपीलाथ(cid:7278)/Appellant)

अपीलाथ(cid:7278) क(cid:7409) ओर से/Appellant by : Shri Suresh Kumar Gupta, CA (cid:7079)(cid:7004)यथ(cid:7278) क(cid:7409) ओर से/Respondent by : Ms. R. Anitha, Addl.CIT सुनवाई क(cid:7409) तारीख/Date of Hearing : 06.10.2025 घोषणा क(cid:7409) तारीख/Date of Pronouncement : 10.10.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM:

This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter the “Ld.CIT(A)”] dated 14.08.2024 arising out of the order dated 16.03.2023 passed by the Assessing Officer, Assessment Unit, Income Tax Department (hereinafter referred to as the "AO") passed u/s.147 r.w.s.144B of the Income-tax Act, 1961 (hereinafter "the Act') for the Assessment Year 2015-16 (hereinafter the "AY").

2. The assessee has assailed the impugned order on grounds No. 1-6 as raised in Form No.36. However, we find that the solitary issue raised by the assessee is that whether notice issued u/s 148 of the Act on the deceased person is nullity and all consequential proceedings pursuant thereto is liable to be set aside.

3. Brief facts of the case are as under: The assessee is an individual, deceased and had huge cash deposits in his bank accounts and also acquired bonds/debentures during the relevant financial year. No Return of Income was originally filed by the assessee for the AY 2015-16. A notice u/s.148 of the Act was issued and there was no response. Since the assessee has not filed his return of income and there was no response to the notices issued, the AO passed the order u/s 147 r.w.s. 144 computing the assessed income at Rs.64,02,880/- being the unexplained cash deposits and investments u/s 69 of the Act. Aggrieved with order u/s 147 r.w.s 144 dated 16.03.2023, an appeal was filed by the legal heir of the assessee before the CIT(A), who dismissed the appeal. Aggrieved by the order of the Ld. CIT(A), the legal heir of the assessee preferred an appeal before us.

4. Shri Suresh Kumar Gupta, CA, appearing on behalf of the assessee submits that the assessee died on 17.12.2015, his death certificate is at page 1 of the paper book. The legal heir of the deceased assessee filed objection to the notice u/s. 148 vide letter dated 29.04.2022 informed the Assessing Officer (AO) regarding death of assessee is at page 35-39 of the paper book. Despite, the fact that AO was informed about death of assessee, the AO passed ex-parte assessment u/s.147 r.w.s. 144 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) in the name of deceased assessee on 16.03.2023. The LR of the assessee carried the issue in appeal before the CIT(A) inter alia assailing validity of assessment order as the same was passed in the name of a dead person.

5. The CIT(A) in appellate proceeding dismissed appeal of the assessee without adjudicating the legal issue of validity of notice u/s. 148 of the Act issued in the name of a dead person. The ld. AR submits that assessment is liable to be quashed only on the ground that the notice u/s. 148 of the Act and subsequent proceedings including assessment order is in the name of a dead person.

6. Per contra, Ms. R Anitha, Addl.CIT representing the department vehemently defended the impugned order and prayed for dismissing a