INCOME TAX OFFICER, NEW DELHI vs. SURESH KUMAR DHAWAN (THE LEGAL HEIR OF LATE SH SURESH KUMAR DHAWAN), DELHI

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ITA 2782/DEL/2024Status: DisposedITAT Delhi16 July 2025AY 2017-18Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman (Accountant Member)1 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s findings that the reopening of assessment was not sustainable in law, primarily because the assessee had passed away before the proceedings were initiated. Consequently, all other merits-based arguments became academic.

What were the facts?

The Revenue filed appeals against the CIT(A)/NFAC's order concerning assessment year 2017-18. The appeals arose from proceedings under sections 147, 144, and 270A of the Income Tax Act, 1961. A key challenge was the validity of the reopening of assessment.

What were the issues?

Whether the reopening of assessment is valid when the assessee has passed away prior to the initiation of proceedings and whether the subsequent proceedings can sustain on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 270A,Section 148

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Adv. &
Hearing: 16.07.2025Pronounced: 16.07.2025

Heard together (2 matters)

ITA No. 2782/Del/2024
ITA No. 2783/Del/2024

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

Asstt. Year : 2017-18 : Asstt. Year : 2017-18 Income Tax Officer, Vs Suresh Kumar Dhawan (the Room No. 2210, 22nd Floor, SPM, legal heir of Late Sh. Suresh Civic Centre, New Delhi-110001 Kumar Dhawan), 182, Dera Mandi Road, Mehrauli, Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AAGPD7012B Assessee by : Sh. Ajay Wadhwa, Adv. & Sh. Harsh Raghav, Adv. Revenue by : Sh. Manish Gupta, Sr. DR Date of Hearing: 16.07.2025 Date of Pronouncement: 16.07.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These Revenue’s twin appeals & 2783/Del/2024, for Assessment Year 2017-18, arise against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023- 24/1062293253(1) & 1062306062(1) dated 09.03.2024, in proceedings u/s 147 r.w.s. 144 and u/s 270A of the Income Tax Act, 1961 (in short “the Act”), respectively.

2.

Heard both the parties at length. Case files perused.

3.

It emerges at the outset that the appellant has raised a legal ground challenging validity of the impugned reopening for & 2783/Del/2024 Suresh Kumar Dhawan the precise reason that the assessee Sh. Suresh Kumar Dhawan had left for his heavenly abode on 15.01.2017 followed by the corresponding section 148 proceedings initiated against him vide notice dated 30.03.2021 onwards. That being the clinching case, we hereby quote Savita Kapila Vs. ACIT (2020) 426 ITR 502 (Del.) to conclude that the learned CIT(A) has rightly held the impugned reopening itself as not sustainable in law. His impugned lower appellate findings to this effect are upheld therefore.

4.

All other pleadings on merits stand rendered academic.

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