NISHI VERMA (THROUGH SURENDER PAL VERMA -HUSBAND-LH)DER PA,GURGAON vs. ITO-WARD 3(1)-GURGAON, GURGAON
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2011-12 Nishi Verma (through Surdner Pal Verma- Husband-LH), C/o- CA M.R. Sahu, House No. 651, 1st Floor, Sector- 10A, Nr. GD Goenka Public School, Gurgaon, Haryana Vs. Income Tax Officer, Ward-3(1), Gurgaon PAN: AGFPV6749Q (Appellant)
This assessee’s appeal for assessment year 2011-12, 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/250/2024-25/1066900183(1), dated
22.07.2024 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
Assessee by Sh. M.R. Sahu, CA
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
24.07.2025
Date of pronouncement
24.07.2025
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For the reasons stated in the assesses’s condonation averments, delay of 231 days in filing of instant appeal is hereby condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. It emerges at the outset that the learned lower authorities have set into motion section 148/147 proceedings against the deceased-assessee, Smt. Nishi Verma herein, on 27.03.2018, whereas, she had already left for heavenly abode very well before that on 01.02.2011. That being the clinching case, it is a clear-cut instance of initiation of the impugned proceedings against a dead person, which is not sustainable in law, going by the Savita Kapila Vs. ACIT (2020) 118 taxmann.com 46 (Delhi). I accordingly quash the impugned reopening in very terms. 4. This assessee’s appeal is allowed.
Order pronounced in the open court on 24th July, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 24th July, 2025. RK/-