LATE VEDI ,NOIDA vs. INCOME TAX OFFICER , NOIDA

ITA No.1154/Del/2026 LATE VEDI, NOIDA

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A No.1154/Del/2026 Assessment Year: 2012-13 LATE VEDI, Vs INCOME TAX OFFICER, Village-Kondali Bangar, Sector-149, Ward 2(5), Sector-24, Post-Kasna, Noida Gautam Budh Nagar, Noida, Noida, Uttar Pradesh 201310. Uttar Pradesh 201301. PAN No. CCOPV2167D Appellant Respondent

Assessee by None Revenue by Ms. Harpreet Kaur Hansra, Sr. DR

Date of hearing: 04.06.2026 Pronouncement on 04.06.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

ITA No.1154/Del/2026 LATE VEDI, NOIDA “MOST RESPECTFULLY SHOWETH: 1. That the appellant has preferred the accompanying appeal against the order dated 19.03.2024 passed by the Ld. Commissioner of Income Tax (Appeals), Indore, under section 250 of the Income- tax Act, 1961. 2. That in terms of section 253(3) of the Income-tax Act, 1961, the prescribed limitation period for filing an appeal before this Hon'ble Tribunal is 60 days from the date of communication of the impugned order. 3. That the present appeal has been filed beyond the prescribed period of limitation, resulting in an unintentional delay. 4. That the delay occurred due to bona fide and unavoidable circumstances, inasmuch as the assessee Shri Vedi unfortunately expired on 07.08.2024, and therefore he could not take further steps to pursue the matter. 5. That during his lifetime, the deceased assessee was solely looking after all taxation, legal proceedings, documentation, and compliances. After his sudden demise, the responsibility of pursuing the case fell upon his widow, who is now filing the present appeal as his legal heir. 6. That the wife of the deceased assessee had no prior knowledge or understanding of income tax litigation or appellate procedures and was completely unaware of the technical requirements and limitation period for filing an appeal before the Hon'ble ITAT. 7. That after the death of her husband, the legal heir took reasonable time to cope with the distressing circumstances, collect the relevant documents, understand the pending proceedings, complete necessary paperwork, and engage appropriate professionals and legal experts for proper guidance. 8. That the delay is neither intentional nor deliberate, and there has been no negligence, inaction, or lack of bona fides on the part of the legal heir. The appellant has acted diligently and in good faith at all material times. 9. That non-condonation of the delay would result in grave and irreparable hardship to the appellant’s widow by denying adjudication on merits, whereas no prejudice whatsoever would be caused to the Revenue if the delay is condoned. 10. That well-settled principle of law that the expression "sufficient cause" appearing in section 253(5) of the Act is to be construed liberally so that technicalities should not advance

ITA No.1154/Del/2026 LATE VEDI, NOIDA substantial justice, and allowed to defeat legitimate rights, especially when the matter deserves adjudication on merits. PRAYER In view of the facts and circumstances stated hereinabove, the appellant most respectfully prays that this Hon'ble Tribunal may be pleased to: a) Condone the delay in filing the present appeal; b) Admit the appeal and adjudicate the same on merits; and c) Pass such other or further order(s) as this Hon'ble Tribunal may deem fit and proper in the interest of justice. Place: New Delhi Date: 31.01.2026”

1.1 Considering the reasons given in the said petition, the delay is hereby condoned and the appeal is admitted for adjudication.

1.2 It is seen from the records that both the orders of authorities below have been passed in an ex parte manner. On the last date of hearing, none attended on behalf of the assessee but it was decided to proceed ahead with the adjudication with the help of Ld. DR.

1.3 The assessee has approached the ITAT with the following grounds of appeal: -

“1. Assessee was farmer and depend on agriculture produce for his livelihood and he was patient of Diabetes who took insulin to survive. However, his health was not in the condition that he continues his agriculture, he was only bread earner for his family. 2. Therefore he had no option other than selling of his agriculture land for survival of him and his family back in year 2011-12. So he sold his land and deposited the amount received to his saving bank account with State Bank of India, account no. 65058503152. The amount deposited in the same sequence buyer has paid to assesse. 3

ITA No.1154/Del/2026 LATE VEDI, NOIDA 3. However Assessee died in Year 2024 due to his illness and his legal heir his wife is an illiterate woman who doesn't have any idea of the case against her spouse. She doesn't even have income tax ID. Therefore it is being delayed in filing the appeal to ITAT against the order of CIT. 4. The CIT appeal has made erroneous inclusion of cash deposit as an income of assessee under section 69A ignoring the explanation given by assessee and without considering the circumstances at the time sale of this land. 5. The learned AO failed to consider that the appellant had not earned any income, and all transactions are duly supported by Bank. 6. The addition made under section 69A is arbitrary, unjustified, and without application of his mind, and liable to be deleted. PRAYER Delete the addition of Rs.1,13,02,491.00 made under section 69A of Income tax act, 1961. Grant the relief that this Hon'ble Tribunal may deem just and proper in the facts and circumstances of the case.” 2. Before us the Ld. DR took us through the orders of authorities below and stated that it was not known whether the assessee passed away before or after the passing of the impugned order (dated 19.03.2024). It was further mentioned by the Ld. DR that both the authorities below only had a bare minimum of information available with them and on the basis of that only, in the absence of any response from the assessee’s side, adverse orders have been passed.

ITA No.1154/Del/2026 LATE VEDI, NOIDA proceed ahead with the adjudication when there is a significant absence of fact finding due to the non-compliance by the late assessee. In light of this fact, the impugned order is set aside and the matter is remanded to the file of Ld. AO for fresh assessment. The Ld. AO is directed to bring the legal heirs on record and thereafter allow an opportunity for presenting relevant documents so that the correct income of the assessee can be determined. We direct accordingly.

Order pronounced in the open court on 04.06.2026

Sd/- Sd/- (MAHAVIR SINGH) (SANJAY AWASTHI) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 09.06.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

ITA No.1154/Del/2026 LATE VEDI, NOIDA

Sr. No. Particulars Date 1 Date of dictation of Tribunal Order 08.06.2026 2 Date on which typed draft Tribunal Order is placed before the Dictation 09.06.2026 Member 3 Date on which typed draft Tribunal Order is placed before the other Member 09.06.2026 (in the case of DB) 4 Date on which the approved draft Tribunal Order comes to the Sr. P.S. /P.S. 09.06.2026 5 Date on which the fair Tribunal Order is placed before the Dictating Member 09.06.2026 for sign 6 Date on which the fair Order is placed before the other Member for sign (in 09.06.2026 the case of DB) 7 Date on which the signed order comes back to the Sr. P.S. /P.S for uploading 09.06.2026 on ITAT website 8 Date of uploading, if not, reason for not uploading 09.06.2026 9 Date on which the file goes to the Bench Clerk 09.06.2026 10 Date on which order goes for xerox 11 Date on which the file goes for endorsement 12 Date on which the file goes to the Superintendent/O.S. for checking 13 Date on which the file goes to the Assistant Registrar for signature on the order 14 Date on which the file goes to dispatch section for dispatch the Tribunal Order 15 Date of dispatch of order 16 Date on which file goes to Record Room after dispatch the order