LATE SH. MAHA SINGH TH. LEGAL HEIR BIJENDER SINGH,SONIPAT V. ITO, WARD - 3, SONIPAT

ITA 4568/DEL/2024

AI Insights

The case involves an appeal by Bijender Singh, the legal heir of the deceased Maha Singh, against an order from the CIT(A)/NFAC, Delhi, concerning the assessment year 2017-18 under section 144 of the Income Tax Act, 1961. The appeal was initially delayed by 153 days, which the tribunal condoned based on the principles laid down in the case of Collector Land Acquisition vs. Mst. Katiji & Ors. The main issue revolved around the legal representation and succession to the estate of the deceased assessee, as there was no clear indication in the records that Bijender Singh had succeeded to the estate or managed it as per the relevant legal provisions. Consequently, the tribunal decided to remand the case back to the Assessing Officer to verify these facts and proceed with the assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828496 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 30-09-2024
• Other Referred Cases: Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: ANKUSH KALRA
• Assessee Lawyers: SAURAV ROHTAGI; RAJAT MITTAL
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 4568/Del/2024 : Asstt. Year : 2017-18 Late Sh. Maha Singh Th. Legal Heir Bijender Singh, Vill. Moi Majri, Tehsil and Distt. Sonipat, Haryana-131002 Vs Income Tax Officer, Ward-3, Sonipat, Haryana (APPELLANT) (RESPONDENT) PAN No. JTIPS2811F Assessee by : Sh. Saurav Rohtagi, CA & Sh. Rajat Mittal, CA Revenue by : Ms. Ankush Kalra, Sr. DR Date of Hearing: 12.01.2026 Date of Pronouncement: 12.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023–24/1060398128(1) dated 01.02.2024, in proceedings u/s 144 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. Delay of 153 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC). 4. It transpires during the course of hearing that the appellant herein, namely, Sh. Bijender Singh claims himself to Printed from counselvise.com ITA No. 4568/Del/2024 Late Sh. Maha Singh Th. Legal Heir Bijender Singh 2 be the legal representative of the deceased assessee Sh. Maha Singh who is stated to have expired on 21.02.2019. That being the case, learned counsel could hardly dispute that there is no indication in the case records as to whether the appellant, the self-proclaimed legal representative herein, either manages or he has succeeded to estate of the deceased assessee as per section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908. Nor there is any indication in the case records that the learned departmental authorities have proceeded against her u/s 159 of the Act. Faced with this situation, it is deemed appropriate in the larger interest of justice to restore the appellant’s instant appeal back to the learned Assessing Officer to proceed afresh after verifying all the necessary facts and evidence(s);within three effective opportunities, in consequential proceedings. 5. All other remaining issue between the parties are kept open at this stage. 6. This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 12/01/2026. Sd/- Sd/- (Naveen Chandra) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 12/01/2026 *Subodh Kumar, Sr. PS* Printed from counselvise.com "