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Income Tax Appellate Tribunal, DELHI BENCH: ‘B NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals & 848/Del/2024 for assessment years 2014-15 and 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s orders dated 22.12.2023 and 19.01.2024 having DIN and order no. ITBA/NFAC/S/250/2023-24/1059010720(1) and ITBA/NFAC/S/ 250/2023-24/1059927382(1), involving proceedings under section 143(3) r.w.s. 147 and 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. Heard both the parties. Case files perused.
It transpires during the course of hearing that the appellant herein Sh. Raghubir Singh Bali claims himself to be the legal representative of the deceased assessee Late Gurmukh Singh Bali who has been proceeded ex-parte in both the lower proceedings. Learned counsel’s case therefore is that it was on account of the deceased-assessee’s sad demise that there arose various communications gaps leading to non-submission of all the requisite details both during assessment as well as in the lower appellate proceedings. We make it clear that the assessee’s death herein has not been disputed at the Revenue’s behest.
Faced with this situation and in the larger interest of justice, we deem it appropriate to restore the appellant’s instant twin appeals for both these assessment years back to the learned Assessing Officer for his afresh appropriate adjudication as per law subject to a rider that he shall first decide the appellant’s entitlement to be impleaded as his legal representative under section 2(29) of the Act r.w.s. 2(12) of the Code of Civil Procedure,