PR COMMISSIONER OF INCOME TAX 1 vs. SH ABHISHEK TIWARI

PDF · subscribers
ITA/519/2023HC DelhiDLHC01002094202222 January 2026Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi declared the appeal to have abated. The Court noted that fifteen months had passed since the information was provided about the death of the respondent-assessee, and the appellant-Department had failed to substitute the legal representative on record. As a legal consequence, the appeal has abated. The Court granted the appellant-Department liberty to apply for setting aside the abatement and for the revival of the appeal in accordance with the law. The appeal was disposed of on this basis.

What were the facts?

This matter concerns Income Tax Appeal (ITA) No. 519/2023 before the High Court of Delhi. The appellant is the Principal Commissioner of Income Tax, and the respondent is the assessee, Mr. Abhishek Tiwari. The appeal was listed for hearing on January 22, 2026. On November 7, 2024, the learned counsel for the respondent had informed the Court that the assessee had passed away. Despite a period of fifteen months having elapsed since that information, the appellant-Department has not been able to bring the legal representative of the deceased assessee on record.

What were the issues?

1. Whether the appeal has abated due to the death of the respondent-assessee and the failure of the appellant-Department to bring the legal representative on record within the prescribed time. Assessee's Contention: Not recorded as the respondent was represented by none. Revenue's Contention: The revenue, through its counsel Mr. Debesh Panda, has not been able to bring the legal representative of the deceased assessee on record, leading to the abatement of the appeal.

AI-generated summary — verify with the full judgment below

$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 519/2023

PR COMMISSIONER OF INCOME TAX 1 .....Appellant Through: Mr. Debesh Panda, SSC with Mr. Harshpreet Singh, Advocate.

versus

SH ABHISHEK TIWARI

.....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

22.01.2026 1. On perusal of the proceedings, we find that on 07.11.2024, Mr. Ashish Garg, learned counsel who used to appear for the respondent in other matter had informed the Court that the respondent-assessee had since passed away. 2. Thereafter, a period of fifteen months has passed and the appellant- Department has not been able to bring the deceased assessee’s legal representative on record. As a legal consequence, the appeal has abated. 3. The appeal is, therefore declared to have abated, while granting the appellant- Department liberty to apply for setting aside the abatement and for revival of the appeal in accordance with law.

4.

Appeal stands disposed of.

DINESH MEHTA, J.

VINOD KUMAR, J. JANUARY 22, 2026/MR This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/01/2026 at 12:45:50

Recent GST High Court judgments

Search GST case law →