BHAN KISHORE GOSWAMI,BHOPAL vs. BPL/W/92/33/ITO,4(1), BHOPAL

ITA 272/IND/2026Status: DisposedITAT Indore10 August 2026AY 2011-1211 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted additional evidence, including the death certificate and purchase deed, and restored the matter to the Assessing Officer for de novo assessment. The AO was directed to bring legal representatives on record and examine the evidence.

What were the facts?

The assessee's assessment was reopened after his death, and the Assessing Officer treated the entire sale consideration of an immovable property as long-term capital gains. The assessee's legal heir informed the AO about the death and claimed the transaction was a purchase, not a sale.

What were the issues?

Whether reassessment proceedings initiated against a deceased person are void ab initio and whether the transaction was a purchase or sale of property.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI & SHRI ARVIND SONI

For Appellant: Shri Manoj Fadnis, AR
For Respondent: Shri Binay Kumar Rai, Sr, DR
Hearing: 05.08.2026Pronounced: 10.08.2026

PER ARVIND SONI, ACCOUNTANT MEMBER :

This appeal has been filed by the assessee (through legal

heir Nitin Kishore ) against the order dated 12.02.2024 passed

by the National Faceless Appeal Centre (NFAC), Delhi

[hereinafter referred to as "the ld. CIT(A)"] for Assessment

Year 2011-12 arising out of assessment order framed under Bhan Kishore Goswami section 147 read with section 144 of the Income-tax Act,

1961 ("the Act").

2.

There is a delay of 661 days in filing the present appeal.

An affidavit has been filed by Nitin Kishore, niece/legal

representative of the deceased assessee Shri Bhan Kishore,

explaining the reasons for the delay in his

The order continues below.

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