DEPUTY COMMISSIONER OF INCOME TAX, JHANDEWALAN, DELHI vs. NIMIT KUMAR SACHDEVA, NEW DELHI

ITA 3089/DEL/2023Status: DisposedITAT Delhi04 August 2025AY 2017-18Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)9 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision, finding that the Assessing Officer failed to establish that Ms. Ira Wasson was the legal representative as per Section 2(29) of the IT Act (read with Section 2(11) of CPC) or that she had inherited any estate from her deceased husband. Citing a co-ordinate bench decision in Ms. Wasson's own case, the Tribunal concluded that the assessments were invalid in her name and dismissed the Revenue's appeals.

What were the facts?

A search and seizure operation was conducted on the Sachdeva Group, including the late Shri Nimit Kumar. His wife, Smt. Ira Wasson, was subsequently assessed as his legal heir for various assessment years, with additions made under Section 69A of the Income Tax Act. Ms. Wasson contested these assessments, arguing that she was not the legal representative of her deceased husband and had not inherited any estate from him.

What were the issues?

Whether the wife of a deceased assessee can be treated as a legal representative and assessed for tax liabilities without the Assessing Officer establishing that she inherited the deceased's estate, as defined by the Income Tax Act and Civil Procedure Code.

Which sections of the Income-tax Act were involved?

Section 132,Section 144,Section 147,Section 69A,Section 159,Section 159(2),Section 159(6),Section 2(29),Section 2(11),Section 161,Section 162,Section 167,Section 269SS,Section 269ST,Section 271D,Section 271E

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, DELHI ‘E’ BENCH,

Before: SHRI SATBEER SINGH GODARA, & SHRI NAVEEN CHANDRA

For Appellant: Shri Ravi Pratap Mall, Adv, Shri Deepesh Garg, Adv
For Respondent: Ms. Amisha S. Gupt, CIT- DR
Hearing: 21.07.2025Pronounced: 21.07.2025

Heard together (4 matters)

ITA No. 3086/DEL/2023
ITA No. 3087/DEL/2023
ITA No. 3088/DEL/2023
ITA No. 3089/DEL/2023

Read from the judgment's own cause title. This page is filed under one of them.

PER NAVEEN CHANDRA, AM :-

ITA Nos. 3086 to 3089 /DEL/2023 [A.Ys 2014-15 to 2017-18]

The above captioned four appeals by the Revenue are directed

against four separate orders of the ld. CIT(A) - 23, New Delhi dated

04.08.

2023 for A.Ys 2014-15 to 2017-18 respectively.

2.

Since these four appeals pertain to same assessee and involve

common issues, they were heard

The order continues below.

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