LATE MR. NASEEM AHMAD,DELHI vs. COMMISSIONER OF INCOME TAX(APPEALS), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
Per Satbeer Singh Godara, Judicial Member:
This assessee’s/alleged legal heir’s appeal for Assessment
Year 2009-10, arises against the CIT(A)/NFAC, Delhi’s DIN &
order
No.
ITBA/NFAC/S/250/2024-25/1071727034(1) dated
31.12.2024, in proceedings u/s 144 of the Income Tax Act,
1961. 2. Heard both the parties at length. Case file perused.
It emerges at the outset that the appellant has raised a legal ground challenging validity of the impugned reopening for the precise reason that the assessee Sh. Naseem Ahmad had left for his heavenly abode on 30.08.2013 followed by the Naseem Ahmad
2
4. This assessee’s/his legal representative’s appeal is allowed.
Order Pronounced in the Open Court on 10/12/2025. (Manish Agarwal) (Satbeer Singh Godara)
Accountant Member Judicial Member
Dated: 10/12/2025
*Subodh Kumar, Sr. PS*