MAYANK SAGAR BENGANI LEGAL HEIR OF LATE SH. SANJAY BENGANI,NOIDA vs. ITO WARD 5(3)(3), NOIDA
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/250/2025-26/1079433979(1) dated 08.08.2025, in proceedings u/s 144 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 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
2
4. This assessee’s/his legal representative’s appeal is allowed.
This assessee’s appeal is allowed. Order Pronounced in the Open Court on 30/10/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 30/10/2025
*Subodh Kumar, Sr. PS*