ITA/256/2025 of ANJALI SRIVASTAVA L/H LATE ABHIJEET SRIVASTAVA Vs INCOME TAX OFFICER & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ITA 256/2025, CM APPL. 46243/2025ANJALI SRIVASTAVA L/H LATEABHIJEET SRIVASTAVA

.....Appellant

Through:Mr. Nitin Kanwar, Ms. Parul Kanwar,Mr. Dushyant Nayak, Mr. JitendraSingh, Mr Rajiv Kumar, Mr. ShivamJain, Advs.

versus

INCOME TAX OFFICER & ANR......RespondentThrough:Mr Sanjay Kumar, SSC, Ms MonicaBenjaminandMs EashaKadian,JSCs.

CORAM:HON'BLE MR. JUSTICE V. KAMESWAR RAOHON'BLE MR. JUSTICE VINOD KUMAR

%09.09.2025

1.The challenge in this appeal is primarily to an order dated 09.01.2025passed by the Income Tax Appellate Tribunal in ITA 5156/Del/2024 filed byAnjali Srivastava, the legal heir of late Abhijeet Srivastava.

2.The Tribunal has in the appellate order, Paragraph 3-4 stated as under:

“I find no merit in the assessee’s instant appellant’s technicalargument as neither she has pleaded and proved to have beenproceeded against u/s 159 of the Act nor her case satisfies thestatutory condition u/s 2(29) of the Income-tax Act read withsection 2(11) of the Code of Civil Procedure, 1908, that legalrepresentative is the person who “represents the estate of thedeceased ....”. I, thus reject the appellant’s instant appeal inthe capacity of deceased assessee’s legal representative at this

stage with rider that she would be at liberty to take recourseof legal remedies once the appropriate proceedings areinitiated against her by the department or the moment shequalifies the foregoing statutory provision(s), whichever isearlier. Ordered accordingly.”

3.Mr. Sanjay Kumar, learned Senior Standing Counsel for the revenuestates that as per his instructions, as of today, no decision has been taken bythe respondent/revenue to invoke Section 159 of the Income Tax Act, 1961(‘the Act’).

4.It is only as and when decision is taken to invoke Section 159 of theAct qua Anjali Srivastava being legal heir, the cause of action will accrue toher.

5.In view of the submission made by Mr. Sanjay Kumar, Mr. NitinKanwar states that the appeal be treated as closed.

6.It is ordered accordingly.

V. KAMESWAR RAO, J

SEPTEMBER 9, 2025

VINOD KUMAR, J