CHARANJIT SINGH BHASIN,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

ITA 8098/DEL/2025Status: DisposedITAT Delhi13 July 2026AY 2017-183 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal for AY 2017-18 arose from proceedings under section 144. The appellant claimed to be the legal representative of the deceased assessee, who had passed away before the assessment order was passed.

What did the Tribunal hold?

The Tribunal noted that there was no indication of the appellant managing or succeeding to the estate of the deceased, nor any proceedings initiated against them under section 159. Therefore, the appeal was restored to the Assessing Officer for fresh proceedings.

What were the issues?

Whether the appellant, claiming to be the legal representative of a deceased assessee, was properly recognized and whether the assessment proceedings were validly initiated against them.

Which sections of the Income-tax Act were involved?

Section 144,Section 159,Section 2(29),Section 2(11)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘H’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI SANJAY AWASTHI

Hearing: 29.06.2026Pronounced: 29.06.2026

PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, 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/250/2025-26/1081587924(1), dated 09.10.2025 involving proceedings under section 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

2.

It transpires during the course of hearing that the appellant herein, namely, Sh. Tarunjot Singh Bhasin claims himself to be the legal representative of the deceased assessee Late Sh. Charanjit Singh who is stated to have expired on 15.05.2017 i.e. much before the assessment order passed on 12.12.2019

The order continues below.

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