What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A)/NFAC for fresh adjudication. The appellant must first establish their status as the legal heir before the merits of the case are considered.

The appellant, claiming to be the legal representative of the deceased assessee, filed an appeal against an ex-parte order passed by the CIT(A)/NFAC. The ex-parte nature of the order was attributed to the assessee's demise.

What were the issues?

Whether the appellant is the rightful legal heir of the deceased assessee and whether the ex-parte order passed by the CIT(A)/NFAC was justified.

Gopi Nath Mehndiratta Through… vs ITO | ITAT Delhi 2026

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

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

For Appellant: Shri Shivam Malik, Adv

For Respondent: Ms. Ankush Kalra, Sr. DR

Hearing: 21.05.2026Pronounced: 27.05.2026

PER SATBEER SINGH GODARA, JM

The appellant Shri Sanjay Mehndiratta herein, claiming himself to be the deceased assessee Shri Gopi Nath Mehndiratta’s legal representative, has filed the instant appeal against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s order dated

ITA No.7613/Del/2025

15.06.2024 passed in DIN and order No. ITBA/NFAC/S/250/2024-25/1065683058(1), involving proceedings under section 143(3) of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’.

Heard both the parties. Case file perused.

Learned counsel first of all submits that the appellant before us happens to be son as well as the legal representative of the deceased assessee herein u/s 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908. And also that he has filed his duly sworn in affidavit dated 21.05.2026 as well claiming himself to have inherited his father’s various assets. We further note that the learned CIT(A)/NFAC has proceeded ex-parte in the lower appellate proceedings as well whose apparent reason appears to be the assessee’s sad demise only. We thus deem it appropriate in this factual backdrop to restore the appellant’s instant appeal back to the CIT(A)/NFAC for its afresh adjudication as per law preferably in three effective opportunities. We further make it clear that the appellant herein shall first prove his case as the rightful legal heir of the deceased assessee going by the foregoing statutory provisions

2 | P a g e

ITA No.7613/Del/2025

as well which shall follow the lower appellate adjudication on merits.

All other remaining issues between the parties are kept open at this stage.

This appellant’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 27.05.2026 .

Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27.05.2026 Pooja Mittal/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

3 | P a g e

GOPI NATH MEHNDIRATTA THROUGH LEGAL HEIR SANJAY MEHNDIRATTA,PUNJABI BAGH, DELHI vs. INCOME TAX OFFICER - WARD 45(7), DELHI, DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments