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Judgment
PER ANUBHAV SHARMA, JM:
These are appeals preferred by the assessee against the orders of the Ld. Commissioner of Income-tax (Appeals)-27, Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short) passed u/s 147 r.w.s 144Bof the Income-tax Act, 1961 (hereafter referred to as ‘the Act’). Further details of the orders of the lower authorities are as under:-
| ITA No. & AY | Ld. FAA who passed the appellate order | Appeal No. & Date of order of the Ld. FAA | AO who passed the assessment order & Date of order |
| 2814/Del/25 2013-14 | CIT(A)-27, Delhi | DIN & Order No.: ITBA/APL/M/250/2024-25/1073777066(1) Dated: 27/02/2025 | Assessment Unit, Income Tax Department Dated: 22.05.2023 |
| 2815/D/25 2014-15 | CIT(A)-27, Delhi | DIN & Order No.: ITBA/APL/M/250/2024-25/1073777242(1) Dated: 27/02/2025 | Assessment Unit, Income Tax Department Dated: 25.05.2023 |
| 2816/D/25 2015-16 | CIT(A)-27, Delhi | DIN & Order No.: ITBA/APL/M/250/2024-25/10737797984(1) Dated: 27/02/2025 | Assessment Unit, Income Tax Department Dated: 19.05.2023 |
| 2821/D/25 2016-17 | CIT(A)-27, Delhi | DIN & Order No.: ITBA/APL/M/250/2024-25/1073779992(1) Dated: 27/02/2025 | Assessment Unit, Income Tax Department Dated: 19.05.2023 |
The appeals were heard together as they involved common question of law and fact. At the time of hearing it came up that the assessee has died and earlier assessee had faced a petition u/s 95 of the Insolvency and Bankruptcy Code, 2016 (IBC), as the personal guarantor of the principal borrower M/s C & C Construction Ltd. Ld. Counsel has appraised that M/s C & C Construction Ltd. has gone a liquidation and a copy of liquidation order dated 07.10.2022 in CP(IB) 1367 (PB)/ 2018 has been placed on record. A copy of sale certificate for the sale of M/s C & C Construction Ltd. as a going concern except investments dated 27.12.2024 has been placed on record at page 29-40 and copy of sale certificate for the sale of investments of M/s C & C Construction Ltd. dated 06.08.2024 has been placed on record at page 41-43 of the paper book.
Further, as assessee had expired on 14.03.2025 a copy of his death certificate has been placed on record at page No. 9 of the paper book. In the paper book filed copy of net worth certificate of deceased assesseeGurjeet Singh Johar filed bythe assessee during his insolvency proceedings is placed on record at page 16-19. Then at page 20-21 a affidavit has been filed by Smt. Johar wife of assessee Shri Jaideep Singh Johar, sons of the assessee to the effect that they have not received any amount from estate of the appellant, deceased assessee. At page 22-23 a copy of order u/s 95(1) of IBC for the personal guarantor of the legal heirs of the assessee has been filed.
The aforesaid proceedings and the document as filed indicate that the deceased assessee who was represented by legal heirs no more intent to press the appeals as the tax demand against the deceased have become infructuous.
In the light of aforesaid discussion the appeals are dismissed.