ITO WARD 43 1, NEW DELHI V. SANWAR MAL SHARMA THROUGH LEGAL HEIR KESAR DEVI , DELHI

ITA 4988/DEL/2024

AI Insights

This case involves an appeal by the Income Tax Officer against the order of the CIT(A)-14, New Delhi, concerning the assessment year 2012-13. The appeal was initially dismissed by a co-ordinate bench due to the death of the assessee, Sh. Sanwar Mal Sharma. The Revenue subsequently filed an appeal against the assessee's legal representative, Smt. Keshar Devi, following her husband's death. The tribunal found no clear evidence in the records to establish Smt. Keshar Devi's legal standing as the representative of the deceased assessee's estate, leading to the dismissal of the appeal with directions for a fresh filing if deemed necessary.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786590 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 29-10-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RUPINDER KAUR
• Assessee Lawyers: RANO JAIN; MANSI JAIN
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 4988/Del/2024 : Asstt. Year : 2012-13 Income Tax Officer, Ward-41(4), New Delhi Vs Sanwar Mal Sharma through Legal Heir Kesar Devi, C-48/3, 2nd Floor, Lawrence Road, Indl. Area, New Delhi-110035 (APPELLANT) (RESPONDENT) PAN No. ARZPS6572P Assessee by : Ms. Rano Jain, Adv. & Ms. Mansi Jain, Adv. Revenue by : Ms. Rupinder Kaur, CIT-DR Date of Hearing: 17.11.2025 Date of Pronouncement: 17.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This Revenue’s appeal for Assessment Year 2012-13, arises against the CIT(A)-14, New Delhi’s in case No. 140/15- 16/IT/DEL/2015-16 dated 05.09.2016, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. It emerges during the course of hearing that this is the second round of proceedings between the parties before the tribunal. We note that the earlier learned co-ordinate bench in ITA No. 6175/Del/2016 had dismissed the Revenue’s appeal against the very CIT(A)’s order for the precise reason that Printed from counselvise.com ITA No. 4988/Del/2024 Sanwar Mal Sharma 2 since the assessee herein Sh. Sanwar Mal Sharma had left for his heavenly abode on 05.04.2017, the same could not be proceeded further. 4. It is in this factual backdrop that the learned CIT-DR submits before us that the Revenue has filed it’s instant latter appeal against the deceased assessee’s legal representative/ wife Smt. Keshar Devi. We note from a perusal of the case records that there is no indication as to whether she has succeeded to estate of the deceased or managing it or has been proceeded u/s 159 of the Act; as the case may be, so as to satisfy the statutory test of being a legal representative as defined in section 2(29A) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908. We thus have no other option but to decline the Revenue’s instant latter appeal as well with liberty to be instituted afresh against the deceased assessee’s legal representative(s) as per law in foregoing terms. 5. All other remaining pleadings between the parties stand rendered academic. Printed from counselvise.com ITA No. 4988/Del/2024 Sanwar Mal Sharma 3 6. This Revenue’s appeal is dismissed in above terms, subject to all just exceptions. Order Pronounced in the Open Court on 17/11/2025. Sd/- Sd/- (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 17/11/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "