Where the assessee expires during the pendency of an assessment proceeding, section 159 of the IT Act is prescribed

This Income Tax Appellate Tribunal case addresses the application of Section 159 of the Income Tax Act, 1961, which governs assessment proceedings when an assessee dies. The appeal was filed by the legal heir of the deceased assessee. The tribunal noted that the assessee's counsel was only pressing one ground of appeal concerning the validity of reopening the assessment, while other grounds were not being pressed.

IN THE INCOME TAX APPELLATE TRIBUNAL,
CHANDIGARH BENCH ‘B’, CHANDIGARH

BEFORE: SMT.DIVA SINGH, JUDICAL MEMBER
AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER

ITA No.1335/Chd/2019
Assessment Year : 2008-09

Late Sh.Raj Kumar Wadhwa
Through L/H Smt.Usha Wadhwa,
Prop. M/s Lucky Traders, Lower
Mall Road, Patiala.
PAN NO: AABPW6062H
Appellant

Vs.

The D.C.I.T.,
Circle Patiala.
Respondent

Assessee by : Shri Sudhir Sehgal, Adv.
Revenue by : Shri Ashok Khanna, Addl.CIT

Date of Hearing : 31.03.2021
Date of Pronouncement: 14.06.2021
 (Virtual Court)

Order

Per Annapurna Gupta, Accountant Member:

The above appeal has been preferred by the assessee against the order of the Commissioner of Income Tax (Appeals)[in short the ‘ Ld.CIT(A)], Patiala dated 15.07.2019  relating to assessment year 2008-09 passed u/s 250(6)) of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’.

2. The assessee has raised the following grounds of appeal:

“1. That the Ld. CIT (Appeals), Patiala has erred in confirming the action of the Assessing Officer with regard to reopening of the case u/s 147 of the Income Tax Act and in proceeding to reassess the case of the appellant.

2. That there was no reason to believe that the income of the assessee has escaped assessment and, therefore, the reopening is bad in law.

3. Notwithstanding the above said fact, the addition of Rs. 58,58,134/- as confirmed by the Ld. CIT(A), has been made against the facts and circumstances of the case.

4. That the appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed off.”

3. Ground No 1 & 4 being general in nature need no adjudication.

4. During the course of hearing before us, at the outset itself, the Ld.Counsel for the assessee stated that he would be making his arguments only vis a vis ground No.2 raised, the remaining grounds, it was, stated by the Ld.Counsel for the assessee, were not being pressed before us. Ground No.3 raised is accordingly dismissed as not pressed. 

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