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Judgment
Per Satbeer Singh Godara, Judicial Member:
The appellant herein Sh. Dharambir Singh; claiming himself to be the legal representative of the deceased assessee Smt. Premo, has filed appeal for Assessment Year 2010-11, arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1075094935(1) dated 27.03.2025, in proceedings u/s 147 r.w.s. 144 of the Income T ax Act, 1961.
Heard both the parties at length. Case file perused.
It emerges during the course of hearing that there arises the first and foremost issue of the appellant’s locus standi to institute his instant appeal as the legal representative o f the deceased asse ssee Smt. Premo who is stated to be left for her heavenly abode. The assessee has admittedly not filed any material on record inter alia indicating that either he is managing the state of the deceased assessee or succeeded to the same or the department has proceeded against him u/s 159 of the Act; as the case may be.
The fact also remains that the learned CIT (A)/NFAC has not considered this vital issue in his lower appellate discussion. It is thus deemed appropriate in the larger interest of justice that the appe llant’s instant appeal to be restore d back to the learned assessing authority for his afresh appro priate adjudication and verification of the entire issue afresh as per law. It is made clear that the appellant Sh. Dharambir Singh shall first prove his status as the legal representative as per law in consequential proceedings, in preceding ter ms.
This appe llant’s appeal is allowed for statistical purposes.