Late Sh. Hamir Singh Through L/H Smt. Kamla Devi vs Income Tax Officer

This assessee’s appeal for Assessment Year 2012-13, arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1079190641(1) dated 01.08.2025, in proceed ings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).

Heard both the p arties at length. Case file perused.

It emerges at the outset that the appellant herein Smt. Kamla Devi claims herself to be the w idow of the deceased assessee late Sh. Hamir Singh who is stated to left for his heavenly abode during the lower appellate proceedings. The fact however remains that there is no indication in the case records that the appellant satisfies the statutory criteria of a legal representative as defined in sectio n 2(29) of the Act r.w.s. 2(11) of the Code of Civil procedure (5 of 1908). That being the case, it is deemed appropriate to restore the appellant’s instant appeal back to the learned Assessing Officer for his afresh ad judication after ascer taining her status as the legal representative of the deceased assessee as per law in very terms.

All other remaining issues between the parties are kept open at this stage.

This appellant’s appeal is allowed for statistical purpose.