HANUR SINGH(RETIRED TEACHER), THROUGH LEGAL HEIR SMT. KAMLA DEVI(WIDOW),HARYANA vs. ITO, WARD NWR-W-(107)(93), REWARI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2025-26/1079190641(1) dated 01.08.2025, in proceedings u/s 147 of the Income Tax Act, 1961 (in short
“the Act”).
Heard both the parties at length. Case file perused.
It emerges at the outset that the appellant herein Smt. Kamla Devi claims herself to be the widow of the deceased assessee late Sh. Hamir Singh who is stated to left for his heavenly abode during the lower appellate proceedings. The fact however remains that there is no indication in the case records that the appellant satisfies the statutory criteria of a Hamir Singh
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legal representative as defined in section 2(29) of the Act r.w.s. 2(11) of the Code of Civil procedure (5 of 1908). That being the case, it is deemed appropriate to restore the appellant’s instant appeal back to the learned Assessing Officer for his afresh adjudication after ascertaining her status as the legal representative of the deceased assessee as per law in very terms.
All other remaining issues between the parties are kept open at this stage.
This appellant’s appeal is allowed for statistical purpose. Order Pronounced in the Open Court on 30/10/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 30/10/2025
*Subodh Kumar, Sr. PS*