SEEMA SINGH LEGAL HEIR OF SANJAY SINGH,DELHI vs. ITO, WARD-58(1), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s/alleged legal heir’s appeal for Assessment
Year 2018-19, arises against the CIT(A)/NFAC, Delhi’s DIN &
order
No.
ITBA/NFAC/S/250/2025-26/1079155441(1) dated
31.07.2025, in proceedings u/s 147 r.w.s. 144 of the Income
Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges during the course of hearing with the able assistance coming from both the sides that the learned CIT(A)/NFAC has refused to condone delay of 227 days in filing of the assessee’s lower appeal instituted on 04.12.2023 against the Assessing Officer’s assessment framed on 22.03.2023 Late Sanjay Singh L/H Seem Singh
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thereby holding that the same had not been explained in light of justifiable reasons.
Faced with this situation, learned departmental representative could hardly dispute that the assessee had indeed explained the above delay before the CIT(A)/NFAC stating all the reasons on account of circumstances beyond it’s control.
That being the case, I hereby quote Collector, Land & Acquisition Vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), settling the issue long back that all such technical aspects must make way for the cause of substantial justice and restore the assessee’s instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication within three effective opportunities subject to a rider that the assessee shall plead and prove the case at it’s own risk and responsibility, in consequential proceedings. Ordered accordingly.
It is made clear that before deciding the appellant’s lower appeal on merits, learned CIT(A)/NFAC shall first decide her status as the legal representative of the deceased assessee Late Sh. Sanjay Singh in light of section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908 as per law. Late Sanjay Singh L/H Seem Singh
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7. This assessee’s/his legal representative appeal is allowed for statistical purposes in above terms.
Order Pronounced in the Open Court on 30/10/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 30/10/2025
*Subodh Kumar, Sr. PS*