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Facts
The assessee's legal heir's appeal for Assessment Year 2018-19 was filed against an order passed under Section 147 r.w.s. 144 of the Income Tax Act. The delay in filing the lower appeal was 227 days and the CIT(A)/NFAC refused to condone it.
Held
The Tribunal condoned the delay in filing the appeal by the assessee's legal heir, citing the principle of substantial justice. The case was restored to the CIT(A)/NFAC for fresh adjudication, with a directive to first decide the appellant's status as the legal representative.
Key Issues
Whether the delay in filing the appeal before the CIT(A)/NFAC should be condoned and if the appellant has the status of a legal representative.
Sections Cited
147, 144, 2(29), 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
Asstt. Year : 2018-19 Late Sh. Sanjay Singh through L/H Vs Income Tax Officer, Smt. Seema Singh, Ward-58(1), C-10, 4th Floor, Guru Ram Dass New Delhi-110002 Nagar, Laxmi Nagar, East Delhi, New Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. BGOPS2752L Assessee by: Sh. Kamlesh Chaurasiya, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 30.10.2025 Date of Pronouncement: 30.10.2025 ORDER
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
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.