BHAGH SINGH,GURGAON V. DCIT,CENTRAL CIRCLE-1(1), GURGAON

ITA 2269/DEL/2025

AI Insights

This case involves an appeal by the legal heir of the late Shri Bhagh Singh against the order of the National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2018-19. The appeal was initially delayed by 38 days, for which a petition for condonation of delay was filed and accepted. The main issue arose because the CIT(A) passed an order in the name of the deceased without recognizing the legal heir, which was deemed not sustainable in law. The Tribunal decided to remit the case back to the CIT(A) for a fresh decision, ensuring the legal heir was properly considered and given a chance to be heard.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839787 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 07-04-2025
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: KHITESH GUPTA
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

"1 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANISH AGARWAL, HON’BLE ACCOUNTANT MEMBER ITA No. 2269/DEL/2025 A.Y. : 2018-19 LATE BHAGH SINGH THROUGH HIS Vs. AO, NFAC, DELHI LEGAL HEIR, SHRI KARAMJEET YADAV, H.NO. J-4/17, DLF CITY, PHASE-2, GURGAON-122002 HARYANA [PAN: BPJPS2518L) (Appellant) (Respondent) Assessee by : None Department by : Sh. Khitesh Gupta, Sr. DR Date of Hearing 26.11.2025 Date of Pronouncement 23.02.2026 O R D E R PER MAHAVIR SINGH, VP: This appeal by the assessee is emanating from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi dated 27.12.2024 relevant to assessment year 2018-19. 2. None appeared on behalf of the assessee, despite issue of notice for hearing. Therefore, we are proceeding exparte qua the assessee, after hearing the Ld. DR and perusing the records. 3. At the outset, it is noted that there is delay of 38 days in filing the appeal before the Tribunal. For this, the legal heir of the assessee has filed the petition for condonation Printed from counselvise.com 2 of delay. After perusing the same, we find that reasonable cause has been attributed to the assessee for filing the belated appeal, hence, we condone the delay dispute. 4. We have heard the Ld. DR and perused the records. Upon careful consideration, we find that the assessee Late Shri Bhagh Singh was expired on 28.5.2023 and Ld. CIT(A) has passed the order on 27.12.2024 in the name of the deceased person, without brining the legal heir on record, which is not sustainable in the eyes of law. Hence, in the interest of justice, we remit back the issues in dispute to the file of the Ld. CIT(A) with the directions to bring the legal heir on record and pass the speaking order on the issues of dispute afresh, in accordance with law, after giving adequate opportunity of being heard to the assessee’s legal heir. The Legal Heir of the Assessee is also directed to fully cooperate with the Ld. CIT(A) during the proceedings in order to canvass his case. 5 . In the result, the Assessee’s appeal is allowed for statistical purposes Order pronounced in the Open Court on 23.02.2026. Sd/- Sd/- (MANISH AGARWAL) (MAHAVIR SINGH) ACCOUNTANT MEMBER VICE PRESIDENT SRBhatnaggar Date: 23-2-2026 Copy forwarded to: - 1. Appellant 2. Respondent 3. DIT 4. CIT (A) 5. DR, ITAT Assistant Registrar, ITAT, Delhi Benches Printed from counselvise.com "