LATE SH OM PARKASH TH. HIS LRS(SON) VIKAS KUMAR,JAGADHRI vs. ITO WARD 5, YAMUNA NAGAR

PDF · subscribers
ITA 582/CHANDI/2025Status: DisposedITAT Chandigarh06 July 2026AY 2011-20122 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal admitted the appeal, condoned the delay, and restored the matter to the CIT(A) for fresh adjudication. The legal heirs were directed to present and prove the case of the deceased assessee.

What were the facts?

The assessee's appeal for AY 2011-12 was dismissed by the CIT(A) due to non-representation. The AO had made an addition of Rs. 62.57 Lacs on a best judgment basis. The assessee is deceased, and their legal heirs have sought condonation for a delay in filing the appeal.

What were the issues?

Whether the appeal should be admitted and restored to the CIT(A) for de novo adjudication, considering the death of the assessee and the delay in filing.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH VIRTUAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.582/CHANDI/2025 (िनधा�रणवष� / Assessment Year: 2011-12) Late Shri Om Prakash ITO Ward 5 (Through LRS (Son) Sh. Vikas Kumar) Aaykar Bhawan, Sector – 17 बनाम/ H. No. 2942, Sector – 17 Huda, Jagadhri, Yamuna Nagar Vs. Huda Jagadhri, District – Yamunanagar Haryana - 135003 �ायीलेखासं./जीआइआरसं./PAN/GIR No. ACTPP-6886-C (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 29-06-2026 घोषणाकीतारीख /Date of Pronouncement 06-07-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 15.09.2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 144/147 of the Act on 07.12.2018. The registry has noted the delay of 508 days, the condonation of which has been sought by the assessee. In the

assessment order, Ld. AO made addition of cash deposit for Rs.62.57 Lacs on best judgment basis. The Ld. CIT(A) confirmed the same for want of any representation from the assessee. Aggrieved, the assessee is in further appeal before us. At the time of hearing, none appeared on behalf of deceased assessee and Ld. Sr. DR pleaded for dismissal of the appeal. 2. Considering the fact that the assessee has left for heavenly abode, we admit the appeal and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication with a direction to the legal heirs to plead and prove the case of deceased assessee. 3. The appeal stands allowed for statistical purposes. Order pronounced on 06th July, 2026

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 06-07-2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

ASSISTANT REGISTRAR ITAT CHANDIGARH

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →