DIPTI GUPTA LEGAL HEIR OF LATE KAUSHAL GUPTA,DELHI vs. ITO WARD 59(3), DELHI

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ITA 4149/DEL/2026Status: DisposedITAT Delhi07 July 2026AY 2018-193 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that reopening proceedings initiated against a deceased assessee, even without prior notification to the department, are not sustainable in law. This decision was based on a precedent set by the Delhi High Court.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) heard an appeal concerning assessment year 2018-19. The core issue was the validity of reopening proceedings initiated under Section 147 after the assessee had passed away.

What were the issues?

The primary issue was the validity of reopening assessment proceedings against a deceased assessee. The tribunal also considered whether the lack of notification of death to the department invalidated the reopening.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 03.06.2026Pronounced: 03.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.4149/Del/2026 Assessment Year: 2018-19 Dipti Gupta, Legal Heir of Vs. Income Tax Officer, Late Kaushal Gupta, Ward-59(3), 111, A.G.C.R. Enclave, New Delhi New Delhi PAN: AESPG0883R (Appellant) (Respondent) Assessee by Sh. Harish Sachdeva, AR Department by Sh. Manoj Kumar, Sr. DR Date of hearing 03.06.2026 Date of pronouncement 03.06.2026 ORDER This assessee’s appeal for assessment year 2018-19, 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/250/2025-26/1082883752(1), dated 21.11.2025 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. 2. We note at the outset that there arises the first and foremost issue of validity of the impugned reopening itself as the assessee appears to have left for heavenly abode on 05.05.2021 whereas, the

ITA No.4149/Del/2026

learned CIT(A)/NFAC has upheld the Assessing Officer’s action setting into motion section 148/147 proceedings against him vide notice dated 31.03.2022. 3. Faced with this situation, learned departmental representative vehemently argues that it was indeed incumbent for the assessee’s alleged legal representative (including the appellant herein) to inform about his death to the departmental authorities. I find no merit in the Revenue’s stand as hon’ble jurisdictional high court in Savita Kapila Vs. ACIT (2020) 118 taxmann.com 46 (Delhi) has already settled the issue in appellant’s favour and against the department that even if the learned field authorities are not informed, such a reopening is not sustainable in law. The same stands quashed in very terms therefore. The appellant succeeds in his appeal ITA No.4149/Del/2026. I make it clear before parting that I am not commenting anything on the appellant’s status as legal representative of the deceased assessee at this stage. 4. This assessee’s appeal is allowed. Order pronounced in the open court on 3rd June, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 7th July, 2026. 2 | P a g e

ITA No.4149/Del/2026

RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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