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

PER SATBEER SINGH GODARA, JM

These assessee’s twin appeals ITA Nos. 840 & 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 Assessee by Sh. Ashok Goyal, CA
Sh. Nikhil Goyal, Adv.
Department by Sh. Rajesh Kumar Dhanesta, Sr. DR
Date of hearing
11.08.2025
Date of pronouncement
11.08.2025

ITA Nos.840 & 848/Del/2024

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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,

ITA Nos.840 & 848/Del/2024

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1908 as per law and then re-adjudicate the remaining issue(s) afresh preferably within three effective opportunities of hearing.

All other legal issue(s) as well as those on merits between the parties are kept open at this stage.
4. These appellant’s twin appeals ITA Nos. 840 & 848/Del/2024
are allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files.
Order pronounced in the open court on 11th August, 2025 (MANISH AGARWAL)
JUDICIAL MEMBER

Dated: 28th August, 2025. RK/-