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Judgment
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2010-11 arises against the CIT(A), Ghaziabad’s order dated 31.1 0.2018 in case No. 87/2017-18/Gzb, in proceedings u/s 144/147 of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
It emerges at the outset that the appellant has raised a legal ground challenging validity of the impugned reopening for the precise reason that the assessee Sh. Girdhari had left for his heavenly abode on 24.11.2011 follo wed by the corresponding section 148 proceedings initiate d against him vide notice dated 31.03.2017 o nwards. That being the clinching case, I here by quote Savita Kapila Vs. ACIT (2020) 118 Taxmann.com 46 (Del.) to conclude that the impugned reopening itself is no t sustainable in law. The same stand quashed in very terms.
This assessee’s/his legal representative’s appe al is allowed.