SUDISH KUMAR,DELHI V. COMMISSIONER OF INCOME-TAX (APPEALS) INCOME TAX DEPARTMENT, DELHI

ITA 1028/DEL/2025

AI Insights

The case involves twin appeals by Sh. Sudish Kumar against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, which upheld the reopening of the assessment for the year 2016-17 under section 147 read with section 148 of the Income-tax Act, 1961. The primary legal issue was the validity of the reopening of the assessment after the death of the original assessee, Sh. Sudish Kumar, who had passed away on June 23, 2016, prior to the issuance of the reopening notice on July 26, 2022. The Tribunal referenced the Delhi High Court decision in Savita Kapila Vs. ACIT, which established that the reopening was not sustainable in law if the death of the assessee was not communicated to the authorities.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827833 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2016-2017
• Appeal Filed On: 22-02-2025
• Other Referred Cases: Savita Kapila Vs. ACIT (2020) 118 taxmann.com 46 (Delhi)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANKUSH KALRA
• Assessee Lawyers: RAJENDER SINGH RATHORE
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.1028 & 1103/Del/2025 Assessment Year: 2016-17 Sh. Sudish Kumar, 2575, Ground Floor, Hudson Line, Kingsway Camp, Delhi Vs. Commissioner of Income Tax (Appeals), Income Tax Department, Delhi PAN: AHDPK6729Q (Appellant) (Respondent) ORDER PER SATBEER SINGH GODARA, JM These asseessee’s twin appeals ITA Nos.1028/Del/2025 and 1103/Del/2025 for assessment year 2016-17 arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s order dated 30.01.2025, having DIN and order no. ITBA/NFAC/S/250/2024- 25/1072741890(1), involving proceedings under section 147 r.w.s. Assessee by Sh. Rajender Singh Rathore, Adv. Department by Sh. Ankush Kalra, Sr. DR Date of hearing 05.01.2026 Date of pronouncement 09.01.2026 Printed from counselvise.com ITA No.1028 & 1103/Del/2025 2 | P a g e 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties at length. Case files perused. 2. Coming to the appellant/alleged legal representative’s former appeal herein ITA No. 1028/Del/2025, we note at the outset that there arises the first and foremost issue of validity of the impugned reopening itself as the assessee appears to have left for heavenly abode on 23rd June, 2016. Whereas, the learned CIT(A)/NFAC has upheld the Assessing Officer’s action setting into motion section 148/147 proceedings against him vide notice dated 26.07.2022. 3. Faced with this situation, learned departmental representative vehemently argues that it was indeed incumbent for the assessee’s alleged legal representative (including the appellant herein) to inform about his death to the departmental authorities. We find no merit in the Revenue’s stand as hon’ble jurisdictional high court in Savita Kapila Vs. ACIT (2020) 118 taxmann.com 46 (Delhi) has already settled the issue in appellant’s favour and against the department that even if the learned field authorities are not informed, such a reopening is not sustainable in law. The same stands quashed in very terms therefore. The appellant succeeds in Printed from counselvise.com ITA No.1028 & 1103/Del/2025 3 | P a g e his former appeal ITA No.1028/Del/2025. The appellant’s latter appeal ITA No.1103/Del/2025 is hereby dismissed as “duplicate” case file. We make it clear before parting that we are not commenting anything on the appellant’s status as legal representative of the deceased assessee at this stage. 4. To sum up, the appellant’s former appeal ITA No.1028/Del/2025 is allowed and the latter appeal ITA No.1103/Del/2025 is dismissed. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 9th January, 2026 Sd/- Sd/- (AMITABH SHUKLA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 9th January, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "