NIKHIL JAIN LEGAL HEIR OF LATE SMT. BEENA JAIN,DELHI V. INCOME TAX OFFICER, CIVIC CENTRE

ITA 4001/DEL/2025

AI Insights

The case involves Sh. Nikhil Jain, the legal heir of the late Smt. Beena Jain, who appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), which pertained to an assessment under section 143(3) of the Income-tax Act, 1961. The primary legal issue was the validity of the assessment proceedings initiated after the death of the assessee. The Tribunal heard arguments from both parties and considered the circumstances surrounding the delay in filing the appeal, which was attributed to factors beyond the appellant's control. The Tribunal's decision was influenced by the precedent set in Savita Kapila Vs. ACIT, which held that proceedings initiated posthumously are not legally sustainable.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822627 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2017-2018
• Appeal Filed On: 19-06-2025
• Other Referred Cases: Collector, Land & Acquisition vs. Mst. Katiji & Others, Savita Kapila Vs. ACIT
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Assessee Lawyers: VIJAY JINDAL
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4001/Del/2025 Assessment Year: 2017-18 Sh. Nikhil Jain, legal heir of Late Smt. Beena Jain, H-41, Green Park Extn., New Delhi Vs. Income Tax Officer, Ward-29(4), Delhi PAN: AAGPJ1088H (Appellant) (Respondent) ORDER PER SATBEER SINGH GODARA, JM This appellant Sh. Nikhil Jain has filed his instant appeal for assessment year 2017-18 against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1072627311(1), dated 28.01.2025, involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Assessee by Sh. Vijay Jindal, CA Department by Sh. Mahesh Kumar, CIT(DR) Date of hearing 23.12.2025 Date of pronouncement 23.12.2025 Printed from counselvise.com ITA No.4001/Del/2025 2 | P a g e Heard both the parties. Case file perused. 2. For the reasons stated in the appellant’s condonation petition attributing delay for 80 days to the circumstances beyond its control, we quote Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC) to condone the delay. 3. It emerges at the outset during the course of hearing that there arises the first and foremost issue of the impugned assessment itself initiated vide his notice dated 17.08.2018 whereas the assessee Smt. Bina Jain had already left for her heavenly abode very well before that on 03.02.2018. Learned Assessing Officer had set into motion the impugned proceedings in the assessee’s case very well after her death only. Faced with this situation, learned CIT(DR) representing Revenue vehemently argues that it was very much incumbent for the deceased assessee’s legal representative(s) to bring her death to the notice of the Assessing Officer. 4. We find that this instant issue is no more res integra in light of Savita Kapila Vs. ACIT (2020) 118 taxmann.com 46 (Delhi) having already decided in the appellant’s favour and against the department that any such proceedings initiated after the assessee’s Printed from counselvise.com ITA No.4001/Del/2025 3 | P a g e demise, are not sustainable in law. We accordingly quash the impugned reopening in very terms. 5. This appellant’s appeal is allowed. Order pronounced in the open court on 23rd December, 2025 Sd/- Sd/- (MANISH AGARWAL) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29th December, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "