“legal representative”

Ramchand Through Legal Heir Sh. Chander Mohan, Near Gol Kothi, Hansi vs. Income Tax Officer, Ward-3, Hisar

In the result, appeal of the assessee is allowed

Bench: Shri Vikas Awasthyआअसं.1525/िद"ी/2024 (िन.व. 2011-12) Ramchand Through Legal Heir, Sh. Chander Mohan, 733, Ward-3, Near Gol Kothi, Rampura Mohalla, Hansi, Haryana 125033 ...... अपीलाथ"/Appellant Pan: Avdpr-8470-R बनाम Vs. Income Tax Officer, Ward-3, Aayakar Bhawan, Sector-14, Hisar, ..... "ितवादी/Respondent Haryana 125001 अपीलाथ" "ारा/ Appellant By : Shri Kuldip Khera, Chartered Accountant "ितवादी"ारा/Respondent By : Shri Sanjay Kumar, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 03.02.2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 03.02.2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (Hereinafter Referred To As 'The Cit(A)') Dated 24.08.2023, For Assessment Year 2011-12. 2. The Appeal Is Time Barred By 164 Days. The Assessee Has Filed An Application For Condonation Of Delay In Filing Of Appeal. After Perusal Of The Same, I Am Satisfied That Delay In Filing Of Appeal Was Not Intentional Or For Non Action Of The Assessee/Appellant, But Was For The Reasons Stated In The Application Which Appears To Be Bonafide. Thus, Delay In Filing Of Appeal Is Condoned & Appeal Is Admitted For Hearing On Merits.

name of a dead person and thereafter, has erred in framing assessment in the name of deceased without substituting the name of legal representatives of deceased. Thus, I hold assessment proceedings and assessment order in the name of dead person without jurisdiction and quash the same. 7. In the result

Lokesh Kumar Aggarwal, Delhi vs. ITO, 45(5), Delhi

Appeal is dismissed subject to all just exceptions

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Vs. Income Tax Officer, Gopi Nath Mehndiratta Through Legal Heir Ward-45(7), Kaushalya Devi, Delhi House No. 30, Road No. 61, West Punjabi Bagh, Punjabi Bagh, Delhi Pan: Aalpm1548C (Appellant) (Respondent) Assessee By Sh. Shivam Malik, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

parties. Case file perused. 2. It emerges during the course of hearing that the appellant herein, namely, Smt. Kaushalya Devi claims herself to be legal representative of the deceased assessee Late Sh. Gopi Nath Mehndiratta. Learned counsel has filed assessee’s application for her substitution as the deceased assessee ... possession nor in control of any of the estate of the deceased assessee so as to satisfy the relevant criteria of a “legal” representative under section 2(29) of the Act r.w.s. 2(12)(A) of the Code of Civil Procedure, 1908. The department has also not proceeded against

DCIT, Circle - 19(1), New Delhi vs. Pranav Vikas India Pvt. Ltd., Delhi

In the result, all the eight appeals of the Revenue in ITA Nos

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

name u/s 144/147 where additions were made u/s 69A. Smt Ira Wasan contested the addition on the ground that she was not the legal representative of Nimit Kumar Sachdeva. We find that the CIT(A) has decided the issue as follows: 14. In Ground No.2(for all A.Y.s), appellant challenged ... action of Assessing Officer in respect of bringing on record, Ms. Ira Wasson as legal representative of Late Sh. Nimit Kumar. The appellant had submitted that the AO had wrongly made addition and raised demand on Ms. Ira Wasson ignoring the fact that she did not receive anything from

Vinay Kumar, Ghaziabad vs. Assistt. Commissioner of Income Tax Circle 2, Ghaziabad

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

next emerges with the able assistance coming from the Revenue side that the appellant herein Sh. Yashansh claims himself to be the legal representative of the assessee Late Sh. Yash Chowdhary, who is stated to have left for his heavenly abode. Faced with this situation, we note that there ... case may be, as per section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908 defining such a “legal representative” in very terms. There is further no material on record that the appellant herein has been proceeded against the department under section

Sunil Handa, Delhi vs. ITO, Hapur

Appeal is dismissed in above terms

Bench: Sh. Satbeer Singh Godara

attention to section 2(29) of the Act r.w.s. 2(11) of the Code of Civil procedure 1908 that before claiming status of the legal representative, an applicant must plead and prove to have represented estate of the deceased or as an intermeddler to whom the estate has devolved upon

Smt. Rekha Agarwal (Legal Heir and Wife of Late Sh. Girish Chand Agarwal, Delhi vs. ACIT Circle 28(1), New Delhi

Appeal is allowed

Bench: BEFORESHRI SATBEER SINGH GODARA (Judicial Member)

penalty ought to be levied in an assessee’s lifetime only, to delete the same. Ordered accordingly. 5. This appellant’s/deceased assessee’s legal representative, appeal is allowed. Order pronounced in the open court on 18th December, 2024. (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 18 December

Narayan Das Talreja, N.S.M., Azadpur, Delhi vs. ITO Ward 36(1), New Delhi

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthyआअसं.2564/िद"ी/2023(िन.व. 2018-19) Narain Dass Talreja, (Through Kishore Talreja Lr) B-206, New Subzi Mandi, Azad Pur, Delhi-110033 ...... अपीलाथ"/Appellant Pan: Acspt-4460-B बनाम Vs. Income Tax Officer, Income Tax Department, ..... "ितवादी/Respondent National E-Assessment Centre, Delhi अपीलाथ" "ारा/ Appellant By : S/Shri K.P Ganguly & Narender Kumar, Advocate "ितवादी"ारा/Respondent By : Shri Sanjay Tripathi, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 19/09/2024 घोषणा क" ितिथ/ Date Of Pronouncement : : 18/12/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (Hereinafter Referred To As 'The Cit(A)') Dated 19.07.2023, For Assessment Year 2018-19. 2. The Facts Of The Case In Brief As Emanating From Records Are: The Assessee Is A Commission Agent & Is Engaged In Trading Of Fresh Fruits. The Assessee Filed Its Return Of Income For The Impugned Assessment Year Declaring Income Of Rs.9,30,120/-. In The Course Of Assessment Proceedings The Assessing Officer (Ao) Found That In Violation Of Provisions Of U/S. 40A(3) Of The Income Tax Act, 1961(Hereinafter Referred To As ‘The Act’) The Assessee Has Made Payment In Cash In Excess Of Rs.10,000/- To A Single Person & There Are Several Such Payments. Hence, He Made Disallowance U/S. 40A(3) Of The Act On Following Transactions:

same. In so far as the additional ground is concerned, the ld. DR submits that it is not emanating from records that the Legal Representatives (LR) of the assessee at any point of time during pendency of appeal before the CIT(A) had informed the CIT(A) about death