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IN THE INCOME TAX APPELLATE TRIBUNAL

DELHI “E” BENCH: NEW DELHI

BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT &

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER

ITA No.7753/Del/2025

[Assessment Year : 2013-14]

Late Vijay Kumar th. L/H vs DCIT, Circle 2(1)(1),

Manish Agarwal, CGO Complex-1,

KD-41, Kavi Nagar, Purani Hapur Chungi,

Ghaziabad, Ghaziabad.

Uttar Pradesh-201 002

PAN: AETPK0759D

APPELLANT RESPONDENT

Appellant by Shri Amit Rai, CA & AR

Respondent by Ms. Ankush Kalra, Sr. DR

Date of Hearing 23.04.2026

Date of Pronouncement 23.04.2026

ORDER

PER MANISH AGARWAL, AM :

The captioned appeal has been filed at the instance of

the legal heir and son of the deceased-assessee (Vijay

Kumar) against the order of the Learned Commissioner of

Income Tax (Appeals), National Faceless Appeal Centre,

(NFAC) Delhi (‘CIT(A)’ in short) dated 21.11.2025 arising

from the assessment order passed by the Assessing Officer

dated 21.01.2022 under Section 147 r.w.s. 144B of the

Income Tax Act (‘the Act’ in short) for AY 2013-14.

2. As per the grounds of appeal, the assessee has

ITA No.7753/Del/2025

challenged the addition made u/s 68 of the Act of Rs.

32,81,176/- on account of alleged bogus long term capital

gains from the sale of shares of M/s CCL International Ltd,

a penny stock in the reassessment order passed u/s 147

r.w.s. 144B of the Act.

3. When the matter was called for hearing, the ld. counsel

for the assessee challenged the issue of jurisdictional notice

issued under Section 148 of the Act on the dead person and

also the consequent reassessment order passed against the

dead person (late Shri Vijay Kumar) on his PAN without

bringing on record of his legal representatives. The ld.

counsel thus asserts that the issue of notice under Section

148 which confers the jurisdiction for framing reassessment

under Section 147 is void ab initio as it is issued in the name

of deceased person and hence the consequent reassessment

order are also null and void and thus deserves to be quashed

at the threshold.

4. Per contra, the ld. DR for the Revenue submits that in

the event an adverse view is taken, the matter should be

remanded back to the Assessing Officer for framing the

assessment in the hands of the legal heir.

5. We have carefully considered the rival submissions and

perused the material on record. The appellant – Manish

Agarwal is son of late Shri Vijay Kumar. The assessee

namely, Vijay Kumar expired on 15.04.2017 and thereafter

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ITA No.7753/Del/2025

no ITR was filed. The son of the assessee also registered

himself as legal heir of the deceased-assessee on the website

of Income Tax Department and filed the return of income in

the capacity of Legal Hier on 21.04.2021 in response to

notice u/s 148 issued in the name of his deceased father.

However, despite of this fact, notice under Section 143(2)

dated 08.10.2021 was issued by the AO in the name of the

deceased assessee and the jurisdiction to assess the income

of the deceased assessee u/s 147 was assumed. Under the

circumstances, where the assessee has died prior to issue of

notice u/s 148 and necessary steps were taken on behalf of

the legal heir of the assessee and the Department was made

aware of the death, the issuance of notice u/s 148 and

further u/s 143(2) in the name of the dead person is void ab

initio and devoid of legal sanction.

6. The Hon’ble Delhi High Court in the case of Dharamraj

vs. ITO in WP (C) 9227/2021 vide order dated 17.10.2022

has examined the issue in length and held that the notice

issued against a death person is null and void and all

consequent proceedings/orders passed being equally tainted

are liable to be set aside. The relevant operative paragraph

in Dharamraj’s case is reproduced herein for the sake of

completeness of the point.

“8. The issue of validity of a notice and proceedings held

subsequent thereto against a dead person is no longer res

integra. This Court in Savita Kapila vs. Assistant

Commissioner of Income-Tax, in W.P. (C) No.3258/2020

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ITA No.7753/Del/2025

has held as under:

"AN ALTERNATIVE ST