Pr Commissioner Of Income Tax 1 v. Sh Abhishek Tiwari

$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 519/2023 PR COMMISSIONER OF INCOME TAX 1 .....Appellant Through:

Mr. Debesh Panda, SSC with Mr.

Harshpreet Singh, Advocate.

versus SH ABHISHEK TIWARI .....Respondent Through:

None.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 22.01.2026 1.

On perusal of the proceedings, we find that on 07.11.2024, Mr. Ashish Garg, learned counsel who used to appear for the respondent in other matter had informed the Court that the respondent-assessee had since passed away.

2.

Thereafter, a period of fifteen months has passed and the appellantDepartment has not been able to bring the deceased assessee's legal representative on record. As a legal consequence, the appeal has abated. 3.

The appeal is, therefore declared to have abated, while granting the appellant- Department liberty to apply for setting aside the abatement and for revival of the appeal in accordance with law. 4.

Appeal stands disposed of.

DINESH MEHTA, J.

VINOD KUMAR, J.

JANUARY 22, 2026/MR The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/01/2026 at 12:45:50