GAURAV RASTOGI (LEGAL HEIR OF LATE SMT. ASHA RASTOGI),16, BODHI MARG, DLF CITY, PHASE-1, GURGAON, HARYAN vs. INCOME TAX OFFICER, WARD-1(3), GURGAON

ITA 3723/DEL/2026Status: DisposedITAT Delhi29 June 2026AY 2012-20133 pages
AI SummaryDismissed

What were the facts?

The appellant, Sh. Gaurav Rastogi, claims to be the legal representative of the deceased assessee, Late Smt. Asha Rastogi. The appeal arises from proceedings under section 147 of the Income-tax Act.

What did the Tribunal hold?

The Tribunal found no evidence that the appellant qualifies as a legal representative under the Act or has been proceeded against by the department. Therefore, the appeal was dismissed at this stage.

What were the issues?

Whether the appellant has established his status as a legal representative of the deceased assessee to maintain the appeal. Whether the department has initiated proceedings against the appellant as a legal representative.

Which sections of the Income-tax Act were involved?

Section 147,Section 2(29),Section 2(11),Section 159

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 01.06.2026Pronounced: 01.06.2026

This assessee’s appeal for assessment year 2012-13, 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/250/2025-26/1085893935(1), dated 11.02.2026 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

2.

It next emerges with the able assistance coming from the Revenue side that the appellant herein Sh. Gaurav Rastogi claims himself to be the “legal representative” of the assessee Late Smt. Asha Rastogi, who is stated to have left for his heavenly abode on 11.05.2021. Faced with this situation, I note that

The order continues below.

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