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Judgment
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1081480003(1), dated 06.10.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
It emerges at the outset during the course of hearing that there arises the first and foremost issue of the impugned assessment itself initiated vide section 148 notice dated 31.03.2022 whereas the assessee Sh. Om Prakash Yadav had already left for his heavenly abode very well before that i.e. on 12.02.2021. That being the clinching fact, we find that this instant issue is no more res integra in light of Savita Kapila Vs. ACIT (2020) 118 taxmann.com 46 (Delhi) having already decided in the appellant’s favour and against the department that any such a reopening initiated after the assessee’s demise, is not sustainable in law. We accordingly quash the same in very terms.
All other pleadings on merits stand rendered academic.
This appellant’s appeal is allowed.