LATE SMT. PREMO THROUGH HER SON DHARAMBIR SINGH,PANIPAT vs. INCOME TAX OFFICER, WARD- 3, PANIPAT, PANIPAT
Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
Per Satbeer Singh Godara, Judicial Member:
The appellant herein
Sh.
Dharambir
Singh; claiming himself to be the legal representative of the deceased assessee
Smt. Premo, has filed appeal for Assessment Year 2010-11, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1075094935(1) dated
27.03.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. 2. Heard both the parties at length. Case file perused.
It emerges during the course of hearing that there arises the first and foremost issue of the appellant’s locus standi to institute his instant appeal as the legal representative of the Late Smt. Premo through her son Dharambir Singh
2
deceased assessee Smt. Premo who is stated to be left for her heavenly abode. The assessee has admittedly not filed any material on record inter alia indicating that either he is managing the state of the deceased assessee or succeeded to the same or the department has proceeded against him u/s 159
of the Act; as the case may be.
The fact also remains that the learned CIT(A)/NFAC has not considered this vital issue in his lower appellate discussion. It is thus deemed appropriate in the larger interest of justice that the appellant’s instant appeal to be restored back to the learned assessing authority for his afresh appropriate adjudication and verification of the entire issue afresh as per law. It is made clear that the appellant Sh. Dharambir Singh shall first prove his status as the legal representative as per law in consequential proceedings, in preceding terms.
This appellant’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 02/12/2025. (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 05/01/2026 *Subodh Kumar, Sr. PS*