HANUR SINGH(RETIRED TEACHER), THROUGH LEGAL HEIR SMT. KAMLA DEVI(WIDOW),HARYANA vs. ITO, WARD NWR-W-(107)(93), REWARI

PDF · subscribers
ITA 6002/DEL/2025Status: DisposedITAT Delhi30 October 2025AY 2012-13Bench: Sh. Satbeer Singh Godara (Judicial Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that since there was no indication that the appellant satisfied the statutory criteria of a legal representative, it was appropriate to restore the appeal back to the Assessing Officer. The Assessing Officer was directed to re-adjudicate the appeal after ascertaining her status as the legal representative.

What were the facts?

The assessee's appeal for Assessment Year 2012-13 arose from proceedings under Section 147 of the Income Tax Act. The appellant, Smt. Kamla Devi, claimed to be the widow of the deceased assessee, Sh. Hamir Singh. However, the case records lacked indication of her satisfying the statutory criteria of a legal representative.

What were the issues?

Whether the appellant adequately established her status as a legal representative of the deceased assessee. Whether the proceedings under Section 147 were valid without proper identification of the legal representative.

Which sections of the Income-tax Act were involved?

Section 147,Section 2(29),Section 2(11)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 30.10.2025Pronounced: 30.10.2025

Asstt. Year : 2012-13 Late Sh. Hamir Singh (Retired Vs Income Tax Officer, Teacher) through L/H Smt. Kamla Ward NWR-W-(107)(93), Devi(Wido), Mata Mohalla, Kosli, Rewari, District Rewari-123302 Haryana (APPELLANT) (RESPONDENT) PAN No. AGRPS9298K Assessee by: Sh. Hamir Singh, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 30.10.2025 Date of Pronouncement: 30.10.2025 ORDER

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”).

2.

Heard both the parties at length. Case file perused.

3.

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 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.

4.

All other remaining issues between the parties are kept open at this stage.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →