BHURI DEVI JAIN,CHATRA vs. DCIT/ACIT, CIRCLE-1, HAZARIBAGH

ITA 499/RAN/2025Status: DisposedITAT Ranchi22 April 2026AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. In the interest of justice, the matter was restored to the Assessing Officer for readjudication after bringing the legal representative on record.

What were the facts?

The assessee, Bhuri Devi Jain, passed away before the CIT(A) order was passed. Her legal heir filed an appeal before the ITAT. The CIT(A) order was passed after the assessee's demise, and the legal representative had not been brought on record.

What were the issues?

Whether the proceedings before the CIT(A) were valid when the assessee had already expired and her legal heir was not substituted. The need to bring the legal representative on record for proper adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Shubahm Choudhary, A.R
For Respondent: Shri Kailash V. Gautam, Sr.DR
Hearing: 22/04/2026Pronounced: 22/04/2026

PER: BENCH

1.

This is the appeal filed by Shri Jitendra Jain, who is the legal heir of the late assessee Bhuri Devi Jain against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. CIT(A), Hazaribagh/10040/2019-20 dated 10/09/2025 for the A.Y. 2017-18. 2. Shri Shubahm Choudhary, ld. Authorised Representative represented on behalf of the assessee and Shri Kailash V. Gautam, ld. Sr.DR represented on behalf of the revenue.

3.

The appeal of the assessee are delayed by 26 days. In this regard, the assessee has filed an application for condonation of delay stating therein sufficient reasons for delay in filing the appeal before the Tribunal, which are not found to be false. Ld. Sr.DR did not object to c

The order continues below.

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