LATE BHAGH SINGH THROUGH HIS LEGAL HEIR, SHRI KARAMJEET YADAV Vs. AO, NFAC, DELHI

Parties Involved

Facts Summary

This appeal by the assessee is emanating from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi dated 27.12.2024 relevant to assessment year 2018-19. None appeared on behalf of the assessee, despite issue of notice for hearing. Therefore, we are proceeding exparte qua the assessee, after hearing the Ld. DR and perusing the records. There is delay of 38 days in filing the appeal before the Tribunal. The legal heir of the assessee has filed the petition for condonation of delay, which has been granted. The assessee Late Shri Bhagh Singh was expired on 28.5.2023 and Ld. CIT(A) has passed the order on 27.12.2024 in the name of the deceased person, without bringing the legal heir on record, which is not sustainable in the eyes of law.…

Legal Issues

• 1. Delay in filing the appeal
• 2. Order passed without bringing legal heir on record

Judgment Outcome

Decided in favour of Assessee.

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