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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Date of hearing 29.10.2025 Date of pronouncement 29.10.2025 ORDER This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1079654502(1), dated 14.08.2025, involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
It transpires during the course of hearing that the appellant herein, namely, Smt. Anita Sharma claims herself to be the legal representative of the deceased assessee Sh. Shyam Lal who is stated to have expired after institution of the lower appeal on 18.01.2020. That being the case, learned counsel could hardly dispute that there is no indication in the case records as to whether the appellant, the self-proclaimed legal representative herein, either manages or she has succeeded to estate of the deceased assessee as per section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908. Nor there is any indication in the case records that the learned departmental authorities have proceeded against her u/s 159 of the Act. Faced with this situation, it is deemed appropriate in the larger interest of justice to restore the appellant’s instant appeal back to the learned Assessing Officer to proceed afresh after verifying all the necessary facts and evidence(s); within three effective opportunities, in consequential proceedings. All other remaining issue between the parties are kept open at this stage.