ITO Ward-44(6), New Delhi vs. Harsh Arora, Delhi
Appeal of the revenue is partly allowed for statistical purposes
ITA 902/DEL/2024[2015-16]Status: DisposedITAT Delhi30 May 2025AY 2015-16
Bench: Shri Satbeer Singh Godara, Judical Member & Shri Manish Agarwalincome Tax Officer, Shri Harsh Arora, Ward 44(6), 38-C, Road No. 73, Room No. 1808, Vs. West Punjabi Bagh, E-2 Block, Civic Centre, New Delhi-110002. New Delhi-110026 Pan: Aajpa1520C (Appellant) (Respondent) Assessee By Shri Rajeev Saxena, Adv. Ms. Sumangla Saxena, Adv. & Shri Dishant Sethi, Adv. Department By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 29/05/2025 Date Of Pronouncement 29/05/2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income Tax [Cit(A), In Short], National Faceless Appeal Centre (Nfac) Dt. 19.01.2024 In Appeal No. Cit(A), Delhi- 14/10140/2017-18 For Assessment Year 2015-16 Passed U/S 250 Of The Income Tax Act, 1961 (The Act, In Short). 2. At The Time Of Hearing, The Ld. Counsel For The Assessee, Vide Letter Dated 29Th May, 2025, Placed On Record, Submitted That The Revenue Has Filed The Appeal In The Name Of Assessee Harsh Arora Who Had Expired On 04.09.2019 I.E. Prior To The Date When The Impugned Order Was Passed By The Ld. Cit(A). He Further Submitted That The Necessary Action Was Already Taken For Bringing The Legal Representative (Lr) On Record In It Portal & Copy Of The Same Is Also Produced Before Us. It Is, Therefore, Submitted By The Ld. Ar That The Appeal Filed By The Revenue Against The Dead Person Is Void & Thus Not Maintainable & Deserves To Be Dismissed. Ito Vs. Harsh Arora
Section 159Section 2Section 2(11)Section 2(29)Section 250
