Late Sh. Maha Singh Th. Legal Heir Bijender Singh Vs Income Tax Officer

Parties Involved

Facts Summary

The appellant, Bijender Singh, claims to be the legal representative of the deceased assessee, Sh. Maha Singh, who expired on 21.02.2019. The appeal pertains to Assessment Year 2017-18 and arises against the order of the C IT(A)/NFAC, Delhi dated 01.02.2024. There is a delay of 153 days in filing the appeal, which has been condoned. The case records do not indicate whether Bijender Singh has succeeded to the estate of the deceased assessee as per section 2(29) of the Income Tax Act, 1961, and section 2(11) of the Code of Civil Procedure, 1908. Additionally, there is no indication that the departmental authorities have proceeded against him under section 159 of the Act.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned.
• 2. Whether Bijender Singh is the legal representative of the deceased assessee and has succeeded to the estate.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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