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IN THE INCOME TAX APPELLATE TRIBUNAL

JODHPUR BENCH, JODHPUR

BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER

AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER

ITA No. 886 and 887/Jodh/2025

(Assessment Year 2013-14 and 2014-15)

Late Shri Banshi Lal Melana

ITO, Ward-1, Bhilwara

through L/H Sh. Gopal Lal Melana

Kalani and Co. LLP, Chartered

Accountants, 5th floor, Milestone

Building, Gandhinagar Turn,

Tonk Road, Jaipur-302015

PAN No. AEBPM7010F

Assessee by Shri P.C. Parwal, CA (Virtually)

Revenue by Smt. Ayushi Sharma, JCIT-DR

Date of Hearing 06 / 05 / 2026

Date of Pronouncement 13 / 05 / 2026

ORDER

DR. MITHA LAL MEENA, A.M.:

These appeals are filed against the separate order of the

Commissioner Income Tax Appeal, ADDL/JCIT (A), Madurai

[hereinafter referred to as the JCIT(A)] dated 26.08.2025 and 29.08.2025

with respect to assessment year 2013-14 and 2014-15 respectively,

challenging therein validity of the assessment order as being passed in

the name of deceased person.

2. At the outset, the Ld. AR has submitted that the appellant assessee

was expired on 12.01.2014. He explained that inspite knowing the fact,

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(Assessment Year 2013-14 and 2014-15)

the AO has issued all the notices and passed the assessment order in the

name of the deceased person (assessee). He explained that the Ld.

JCIT(A) has stated that notice under Section 148 was issued by the AO to

the legal heir Shri Gopal Lal Melana on 29.09.2016 and served on him on

30.09.2016, whereas, the facts on record is that notice under Section 148

dated 29.09.2016 (APB page No. 21) was received in the name of Banshi

Lal Melana and not in the name of Gopal Lal Melana as legal heir of

Banshi Lal Melana. The Ld. AR argued that the AO has mentioned in the

assessment order that the notice was served on the legal heir Shri Gopal

Lal Melana, that would not make the notice valid in the eyes of law,

even if the legal heir had participated in the assessment proceedings. In

fact, the notice was acknowledged by the Gopal Lal Melana on

30.09.2016 but even after acknowledging the fact of the death of the

assessee, no fresh notice was issued and therefore, the entire

proceedings and assessment passed in the name of deceased person is

illegal and bad in law. He placed reliance on the decision of Hon’ble

Supreme Court in the case of ITO Vs. Bhupendra Bhikhalal Desai (2021)

283 Taxman 376. He further placed reliance on the Hon’ble Supreme

Court, where SLP filed by the revenue was dismissed against the

decision of the Hon’ble Gujarat High Court reported in 200 DTR 313

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(Assessment Year 2013-14 and 2014-15)

where the notice under Section 148 against the dead person is held

unenforceable in law and in such case revenue cannot contend that they

have no knowledge of the death of the assessee, they are entitled to

plead that notice is not defective. In the present case, both the lower

authorities have knowledge about the death of the assessee but still they

passed the order in the name of deceased assessee so the order passed is

illegal and bad in law.

3. Per contra the Ld. DR for the department relied on the impugned

order.

4. We have heard both the sides, perused the material on record and

the impugned order. Admittedly, the AO has issued notice in the name

of the deceased assessee and also passed assessment order in the name

of deceased. The Ld. JCIT(A) has also passed the order in the name of

the deceased assessee inspite of the fact that both the lower authorities

have knowledge about the death of the assessee. It is well settled law

that any order passed by any judicial or quasi-judicial authority in the

name of deceased person renders the entire assessment proceeding or

the appellate proceedings as illegal and bad in law.

5. Following the Hon’ble Apex Court’s judgment in the case of ITO

Vs. Bhupendra Bhikhalal Desai (Supra), we hold that notice issued in the

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(Assessment Year 2013-14 and 2014-15)

name of the dead person would be a