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Facts
The appeal was filed for AY 2017-18, arising against an order passed under Section 144 of the Income Tax Act. The appellant, Bijender Singh, claimed to be the legal representative of the deceased assessee, Maha Singh, who passed away before the appeal was filed. There was a delay of 153 days in filing the appeal.
Held
The Tribunal condoned the delay in filing the appeal in the larger interest of justice. Since there was no clear indication in the records about the appellant's legal representative status or if proceedings were initiated against him as per Section 159, the matter was restored to the Assessing Officer.
Key Issues
Whether the appellant is the legal representative of the deceased assessee and whether the Assessing Officer should proceed afresh after verifying the facts?
Sections Cited
144, 159, 2(29), 2(11)
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Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Naveen Chandra
ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023–24/1060398128(1) dated 01.02.2024, in proceedings u/s 144 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
Delay of 153 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).
It transpires during the course of hearing that the appellant herein, namely, Sh. Bijender Singh claims himself to Late Sh. Maha Singh Th. Legal Heir Bijender Singh be the legal representative of the deceased assessee Sh. Maha Singh who is stated to have expired on 21.02.2019. That being the case, learned counsel could hardly dispute that there is no indication in the case records as to whether the appellant, the self-proclaimed legal representative herein, either manages or he has succeeded to estate of the deceased assessee as per section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908. Nor there is any indication in the case records that the learned departmental authorities have proceeded against her u/s 159 of the Act. Faced with this situation, it is deemed appropriate in the larger interest of justice to restore the appellant’s instant appeal back to the learned Assessing Officer to proceed afresh after verifying all the necessary facts and evidence(s);within three effective opportunities, in consequential proceedings.
All other remaining issue between the parties are kept open at this stage.
This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 12/01/2026. Sd/- Sd/- (Naveen Chandra) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 12/01/2026 *Subodh Kumar, Sr. PS*