GANPAT RAM SINGHAL,NEW DELHI V. ACIT, CIRCLE 25(1), NEW DELHI

ITA 2054/DEL/2023

AI Insights

The case involves an appeal by Ganpat Ram Singhal against the order of the National Faceless Appeal Centre (NFAC), Delhi, dated 30.06.2023, concerning the assessment year 2011-12. The primary grievances included the legality and jurisdiction of the notice under section 148 of the Income Tax Act, 1961, and the reassessment proceedings which were claimed to be contrary to the provisions of law. Additionally, there was a challenge against the addition of Rs.1,21,75,220 made on account of long-term capital gain. The appeal was heard by the Income Tax Appellate Tribunal, Delhi, but was dismissed due to the death of the assessee, with no legal heir present to continue the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774820 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 18-07-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: PRANAV YADAV
• Keywords: Reassessment proceedings
• Section: 147; 148

Judgement Text

"Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2054/DEL/2023 [A.Y. 2011-12] Ganpat Ram Singhal Vs. The A.C.I.T. 36, Paschimi marg, 1st Floor Circle – 25(1) Vasant Vihar, New Delhi New Delhi PAN – BVXPS 6408 M (Applicant) (Respondent) Assessee By : Shri Pranav Yadav, Adv Department By : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 02.09.2025 Date of Pronouncement : 02.09.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 30.06.2023 for A.Y 2011-12. Printed from counselvise.com ITA No. 2054/DEL/2023 [A.Y. 2011-12] Ganpat Ram Singhal Vs. ACIT Page 2 of 4 2. The grievances of the assessee read as under: “1. On the facts and circumstances of the case and in law, the notice under section 148 of the Income Tax Act, 1961 issued in the case is bad-in-law, without jurisdiction and barred by limitation and, therefore, the said notice along with the assessment order passed by the assessing officer on the foundation of such notice are liable to be quashed and CIT (A) erred in not holding so. 2. On the facts and circumstances of the case and in law, the reassessment proceedings initiated are contrary to the provisions of law including the specific provisions of section 147 to section 151 of Income Tax Act, 1961 and therefore, the reassessment proceedings initiated along with assessment order passed are liable to be quashed and CIT (A) erred in not holding so. 3. On the facts and circumstances of the case and in law, the CIT (A) erred in confirming the addition of Rs.1,21,75,220/- made by the assessing officer on account of long-term capital gain. 4. On the facts and circumstances of the case and in law, the addition of Rs.1,21,75,220/- made by the assessing officer is beyond the scope of provisions of section 147 / 148 of the Income Tax Act, 1961 and CIT(A) erred in not holding so. The appellant craves leave to add one or more ground of appeal or to alter / modify the existing ground before or at the time of hearing of appeal.” Printed from counselvise.com ITA No. 2054/DEL/2023 [A.Y. 2011-12] Ganpat Ram Singhal Vs. ACIT Page 3 of 4 3. At the very outset, the ld. counsel for the assessee submitted that after filing the present appeal, the assessee Shri Ganpat Ram Singhal expired and till date no legal heir has been appointed and brought on record to pursue the appeal. 4. Per contra, the ld. DR raised no serious objection. 5. In view of the above factual position, the appeal of the assessee is dismissed with liberty to revive the appeal in the event when the legal heir is brought on record. 6. In the result, the appeal of the assessee in ITA No. 2054/DEL/2023 is dismissed. The order is pronounced in the open court on 02.09.2025. Sd/- Sd/- [MADHUMITA ROY] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 04th SEPTEMBER, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Printed from counselvise.com ITA No. 2054/DEL/2023 [A.Y. 2011-12] Ganpat Ram Singhal Vs. ACIT Page 4 of 4 Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S. 5. Date on which the fair Order is placed before the Dictating Member for sign 6. Date on which the fair order is placed before the other Member for sign [in case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website 8. Date of uploading, inf not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "