Late Mr. Naseem Ahmad vs ACIT

Per Satbeer Singh Godara, Judicial Member:

This assessee’s/alleged legal he ir’s appe al for Assessment Year 2009-10, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1071727034(1) dated 31.12.2024, in procee dings u/s 144 of the Income Tax Act, 1961.

Heard both the parties at length. Case file perused.

It emerges at the outset that the appellant has raised a legal ground challenging validity of the impugned reopening for the precise reason that the assessee Sh. Nasee m Ahmad had left for his heavenly abode on 30.08.2013 fo llowed by the corresponding section 148 proceedings initiate d against him vide notice dated 05.08.2015 o nwards. That being the clinching case, we hereby quote Savita Kapila Vs. ACIT (2020) 118 Taxmann.com 46 (Del.) to conclude that the impugned reopening itself is no t sustainable in law. The same stand quashed in very terms.

This assessee’s/his legal representative’s appe al is allowed.