VISHWANATH PRASAD,AJABPUR KALAN vs. INCOME TAX OFFICER, SUBHASH ROAD

PER SATBEER SINGH GODARA, JM: 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/250/2025-26/1084594563(1), dated 09.01.2026 involving proceedings under section 143(3) r.w.s. 254 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

ITA No.125/DDN/2026

Heard both the parties. Case file perused. 2. It emerges at the outset during the course of hearing that the assessee/appellant herein Sh. Vishwanath Prasad is stated to have left for his heavenly abode in the year 2023. That being the case, we notice that the lower appeal against the assessment herein dated 03.03.2025 came to be instituted in his name only on 02.04.2025. And that his legal representative u/s 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908 have nowhere been brought on record till date. We thus conclude in this admitted factual backdrop that the assessee’s lower appeal in his name as well as the CIT(A)/NFAC’s order under challenge deserves to be quashed for this precise reason only since instituted in the deceased assessee name. We order accordingly subject to a rider that it shall indeed be open for the deceased assessee’s legal representative(s) to take recourse through appropriate legal remedies afresh as per law, if so advised. All other remaining pleadings between the parties on merits stand rendered academic. 3. This assessee’s appeal is dismissed. Order pronounced in the open court on 27th May, 2026

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ITA No.125/DDN/2026

Sd/- Sd/- (MANISH AGARWAL) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27th May, 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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