Deepak Garg Vs DCIT (ITAT Delhi)
The Delhi Bench of the ITAT recently dismissed four appeals filed in the case of an individual/assessee. The appeals were filed with the verification of father of the assessee, as the assessee has been absconding for the past two years due to matrimonial disputes and his whereabouts are unknown. The father executed a power of attorney to engage a Chartered Accountant and sought to challenge the CIT(A)’s orders. The Department argued that the appeals were not maintainable since the father cannot be considered an “assessee aggrieved” under Section 253 of the Income Tax Act. The Tribunal agreed, holding that only the assessee himself, being the aggrieved party, can file an appeal before ITAT. As the appeals were not instituted by the assessee but by his father, they were declared non‑maintainable and dismissed accordingly.
FULL TEXT OF THE ORDER OF ITAT DELHI
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.
2. 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.
