LATE GURMUKH SINGH BALI, THROUGH HIS LEGAL REPRESENTATIVE RAGHUBIR SINGH BALI,NEW DELHI, DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 54(1), NEW DELHI, NEW DELHI, DELHI

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ITA 840/DEL/2024Status: DisposedITAT Delhi11 August 2025AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the larger interest of justice, decided to restore the appeals for both assessment years back to the Assessing Officer for fresh adjudication. The Assessing Officer is directed to first decide the appellant's entitlement to be impleaded as the legal representative of the deceased assessee, as per section 2(29) of the Act read with section 2(12) of the Code of Civil Procedure, 1908. Subsequently, the Assessing Officer is to re-adjudicate the remaining issues afresh, preferably within three effective opportunities of hearing. All other legal issues and issues on merits between the parties are kept open at this stage. The appeals are allowed for statistical purposes.

What were the facts?

The assessee, Late Gurmukh Singh Bali, is represented by his legal representative, Raghubir Singh Bali. The appeals concern assessment years 2014-15 and 2017-18, challenging orders passed by the CIT(A)/NFAC, Delhi. The proceedings under challenge are under section 143(3) read with section 147 and section 143(3) of the Income-tax Act, 1961. The assessee was proceeded ex-parte in the lower proceedings due to the deceased assessee's demise, which led to communication gaps and non-submission of requisite details. The Revenue did not dispute the assessee's death.

What were the issues?

1. Whether the appellant, Raghubir Singh Bali, is entitled to be impleaded as the legal representative of the deceased assessee, Late Gurmukh Singh Bali, under section 2(29) of the Act read with section 2(12) of the Code of Civil Procedure, 1908? (Question of law and fact) Assessee's Contention: The appellant, as the legal representative, was unable to submit all requisite details during assessment and appellate proceedings due to the deceased's demise, leading to ex-parte orders. The appellant seeks to be properly impleaded and for the issues to be adjudicated afresh. Revenue's Contention: The judgment records no specific contentions from the Revenue regarding the impleadment of the legal representative or the merits of the case.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 2(29),Section 2(12)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

For Appellant: CA Sh. Nikhil Goyal, Adv
Hearing: 11.08.2025Pronounced: 11.08.2025

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.

2.

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.

3.

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,

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