Resham Singh Lally vs Assessment Unit

PER SATBEER SINGH GODARA, JM

These assessee’s twin appeals ITA No. 7611 & 7612/Del/2025 for assessment years 2017-18 and 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s orders, both dated 24.09.2025 having DINs and orders no. ITBA/NFAC/S/250/2025-26/1081104616(1) and ITBA/NFAC/S/250/2025-26/1081105762(1), involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively.

Heard both the parties. Case file perused.

It transpires during the course of hearing that the appellant herein Smt. Surinder Kaur Lally claims herself to be the legal representative of the deceased assessee Late Sh. Resham Singh Lally who is stated to have left for his heavenly abode on 08.05.2023.

That being the case, learned CIT(A)/NFAC has passed the impugned lower appellate order ex-parte since no legal representative in tune with section 2(29) of the Income Tax Act, 1961 r.w.s. Section 2(11) of the Civil Procedure Code, 1908 could be impleaded therein. We thus deem it appropriate to restore the appellant’s instant appeal back to the Assessing Officer for his afresh appropriate adjudication as per law after verifying all the relevant facts wherein he shall first ascertain the maintainability thereof strictly in tune with the foregoing statutory provisions defining a legal representative; preferably within three effective opportunities of hearing.

All other remaining legal and factual issues are kept open at this stage.

These appellant’s twin appeals ITA Nos. 7611 & 7612/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files.