Sh. Deepak Garg vs DCIT

PER YOGESH KUMAR, U.S. JM:

The captioned Appeals filed with the ‘Verification’ of Sushil Garg who claims to be father of the Assessee, wherein challenged the orders of the Ld. CIT(A) dated 12/09/2025 pertaining to Assessment Years 2011-12, 2014-15, 2015-16 and 2017-18.

The Ld. Counsel for the Assessee submitted that the Assessee Deepak Garg is absconding from past two years and is whereabouts are not known, therefore, the present Appeals have been filed by the father of the Assessee challenging the orders passed against the Assessee Deepak Garg.

The Ld. Department's Representative submitted that the Appeals are not maintainable as the father of the Assessee cannot be ‘aggrieved person’ to challenge order of the Ld. CIT(A), therefore, sought for dismissal of the Appeals.

We have heard both the parties and perused the material available on record. The assessment orders have been passed for the years under consideration against the Assessee and certain additions have been made. Assessee preferred four Appeals before the Ld. CIT(A) by challenging the assessment orders which have been dismissed vide orders impugned. However, the present Appeals have not been filed by the Assessee. On the other hand, though the captioned Appeals have been filed in the name of the Assessee, the Appeal memos have been ‘verified’ by the father of the Assessee and the power of attorney has been executed by father of the Assessee for engaging the service of the Chartered Accountant. It has been informed by the Chartered Accountant appeared for the Appellant that, whereabouts of the Assessee are not aware to the father of the Assessee.

As per Section 253 of the Income Tax Act, the Appeal before the Tribunal can be filed by any Assessee aggrieved by the order of the Ld. CIT(A). In the present case, the father of the Assessee cannot be construed as ‘Assessee aggrieved’ by the order of the Ld. CIT(A). It is the requirement of law that the Appeal before the Tribunal has to be filed by the Assessee/aggrieved person. Since, Assessee is absconding in lieu of matrimonial disputes with his wife, that cannot be a ground for the father of the Assessee to file the present Appeals. In view of the above, the captioned Appeals are dismissed as not maintainable.