IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Years: 2015-16, 2016-17 & 2017-18 Late Yash Chowdhary, Vs. DCIT, Harsh Niwas, Paharpur, P.O. Central Circle-27, Gita Press, Sadar, New Delhi Gorakhpur PAN: ABNPC6804E (Appellant) (Respondent) Assessee by Sh. Anil Chopra, CA (Written adjournment)

Department by Ms. Rajinder Kaur, CIT(DR)

Date of hearing 20.11.2025 Date of pronouncement 20.11.2025

ORDER

PER SATBEER SINGH GODARA, JM These appellant’s three appeals ITA Nos. 4024, 4025 &

4026/Del/2025 for assessment years 2015-16, 2016-17 & 2017- 18 arise against the Commissioner of Income Tax (Appeals)-29 [in short, the “CIT(A)”], New Delhi’s orders, all dated 13.11.2024, passed in cases no. CIT(A), Delhi-29 10236/2019-20, 10219/2019- 20 and 10220/2019-20 involving proceedings under section 153A of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively.

Cases called twice. None appears at the appellant’s behest. He is accordingly proceeded ex-parte.

2. Delay of 140 days in filing of the assessee’s instant appeals is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

3. It next emerges with the able assistance coming from the Revenue side that the appellant herein Sh. Yashansh claims himself to be the legal representative of the assessee Late Sh. Yash Chowdhary, who is stated to have left for his heavenly abode. Faced with this situation, we note that there is not even an iota of indication in the appellant’s submissions that either he has succeeded to the estate of the deceased or he is managing the same or as intermeddler thereof; as the case may be, as per section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908 defining such a “legal representative” in very terms. There is further no material on record that the appellant herein has been proceeded against the department under section 159 of the Act.

4. That being the case, we find no merit in the appellant’s claim as legal representative of the deceased assessee and reject his instant appeals at this stage in very terms, subject to a rider that he shall be at liberty to file a fresh appeal as and when he either satisfies the statutory conditions of a “legal representative” under section 2(11) (supra) or he is proceeded against by the department under section 159 of the Act, whichever is earlier. Ordered accordingly.

5. These appellant’s three appeals ITA Nos. 4024, 4025 & 4026/Del/2025 are dismissed as premature at this stage in above terms subject to all just exceptions.

Order pronounced in the open court on 20^th November, 2025 Sd/- Sd/-

(MANISH AGARWAL) (SATBEER SINGH GODARA)

ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26th November, 2025.

RK/-

Copy forwarded to:

1. Appellant

2. Respondent

5. DR Asst. Registrar, ITAT, New Delhi