MAYANK SAGAR BENGANI LEGAL HEIR OF LATE SH. SANJAY BENGANI,NOIDA vs. ITO WARD 5(3)(3), NOIDA

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ITA 6197/DEL/2025Status: DisposedITAT Delhi30 October 2025AY 2012-13Bench: Sh. Satbeer Singh Godara (Judicial Member)2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the impugned reopening was not sustainable in law, citing the case of Savita Kapila Vs. ACIT. The appeal was allowed based on this legal ground.

What were the facts?

The assessee's appeal for AY 2012-13 arose from proceedings under Section 144 of the Income Tax Act. The primary contention was that the reopening was invalid because the assessee had passed away before the Section 148 proceedings were initiated.

What were the issues?

Whether reopening of assessment is valid when the assessee has died prior to the initiation of Section 148 proceedings.

Which sections of the Income-tax Act were involved?

Section 144,Section 148

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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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. Sanjay Bengani through Vs Income Tax Officer, L/H Sh. Mayank Sagar Bengani Ward-5(3)(3), B-100, Sector-31, Gautam Budh Nagar, Noida-201301 Noida-201301 (APPELLANT) (RESPONDENT) PAN No. AAKPB9899G Assessee by: Sh. P. K. Rastogi, 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/250/2025-26/1079433979(1) dated 08.08.2025, in proceedings u/s 144 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 has raised a legal ground challenging validity of the impugned reopening for the precise reason that the assessee Sh. Sanjay Bengani had left for his heavenly abode on 13.09.2018 followed by the corresponding section 148 proceedings initiated against him vide notice dated 19.03.2019 onwards. That being the clinching Late Sanjay Bengani through L/H Mayank Sagar Bengani case, I hereby quote Savita Kapila Vs. ACIT (2020) 118 Taxmann.com 46 (Del.) to conclude that the impugned reopening itself is not sustainable in law. The same stand quashed in very terms.

4.

This assessee’s/his legal representative’s appeal is allowed.

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