Lalita Agarwal, (L/H of Late Subhash Chandra Agarwal), New Delhi ACIT, Circle-68(1), New Delhi

Last updated: 29 December 2020

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Quick Summary

This case involves an appeal by Lalita Agarwal, the legal heir of the late Subhash Chandra Agarwal, against the re-opening of tax assessments for the years 2008-09, 2009-10, and 2010-11. The core issue is that the assessment was re-opened under Section 148 of the Income Tax Act using the PAN of the deceased assessee. Ms. Agarwal had informed the Income Tax Department of her husband's passing prior to the re-opening notice.

Court :
ITAT New Delhi

Brief :
These are three appeals filed by the assessee against the order of the ld. CIT (Appeals)-28, New Delhi, dated 20.02.2019 passed as a consolidated order for the Assessment Years 2008-09, 2009-10 and 2010-11. This is challenged by the assessee by the above three separate appeals. The assessee is challenging the re-opening of the assessment under Section 148 of the Income Tax Act, 1961 (the Act) issued in the name and under the PAN number of a deceased assessee.

Citation :
ITA. Nos. 3721, 3722 & 3723/Del/2019

INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “G”: NEW DELHI

BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
A N D
SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
(Through Video Conferencing)

ITA. Nos. 3721, 3722 & 3723/Del/2019
(Assessment Years: 2008-09, 2009-10 & 2010-11)

Lalita Agarwal,
Legal Heir of Late Shri Subhash
Chandra Agarwal,
Flat No. 70, Pocket–B, SFS
Flats,Sukhdev Vihar, N.Delhi-110025.
PAN : AANPA3967D
(Appellant)
Vs.

ACIT,
Circle : 68 (1)
New Delhi.
(Respondent)

Assessee by : Shri Piyush Kaushik, Adv. &
Shri Rupak Agarwal, Adv.
Revenue by: Shri Vipul Kashyap, Sr. DR
Date of Hearing 15/12/2020
Date of pronouncement 28/12/2020

O R D E R

PER PRASHANT MAHARISHI, A. M.

1. These are three appeals filed by the assessee against the order of the ld. CIT (Appeals)-28, New Delhi, dated 20.02.2019 passed as a consolidated order for the Assessment Years 2008-09, 2009-10 and 2010-11. This is challenged by the assessee by the above three separate appeals. The assessee is challenging the re-opening of the assessment under Section 148 of the Income Tax Act, 1961 (the Act) issued in the name and under the PAN number of a deceased assessee.

2. The brief facts are required to be stated succinctly that one Shri SubhashChandra Agarwal having Permanent Account Number AANMPA3967D passed away on 4th December, 2014. On 16th January, 2015 the IncomeTax Officer, Investigation, issued a query letter in the name of deceasedperson Shri Subhash Chandra Agarwal raising certain queries. On 23rdJanuary, 2015, Legal heir of Late Shri Subhash Chandra Agarwal, the wifeof the assessee, namely, appellant in these appeals, Ms. Lalita Agarwalinformed the Revenue about the demise of Shri Subhash Chandra Agarwal on 4th December, 2014 submitting the copy of death certificate.

To know more in details find the attachment file

FAQ :

The appellant is Ms. Lalita Agarwal, the legal heir of the late Shri Subhash Chandra Agarwal.

The challenge is against the re-opening of tax assessment under Section 148 of the Income Tax Act, 1961, which was initiated in the name of a deceased assessee.

The appeals were filed for the assessment years 2008-09, 2009-10, and 2010-11.

Shri Subhash Chandra Agarwal passed away on 4th December 2014.

Yes, Ms. Lalita Agarwal informed the Revenue about the demise of Shri Subhash Chandra Agarwal on 23rd January 2015, providing a copy of the death certificate.