GOPI NATH MEHNDIRATTA THROUGH LEGAL HEIR KAUSHALYA DEVI,PUNJABI BAGH vs. INCOME TAX OFFICER - WARD 45(7), DELHI, DELHI

This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1065683058(1), dated 15.06.2024 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

It emerges during the course of hearing that the appellant herein, namely, Smt. Kaushalya Devi claims herself to be legal representative of the deceased assessee Late Sh. Gopi Nath Mehndiratta. Learned counsel has filed assessee’s application for her substitution as the deceased assessee’s legal heir therefore. We however note from the assessee’s foregoing application itself that she is neither in a possession nor in control of any of the estate of the deceased assessee so as to satisfy the relevant criteria of a “legal” representative under section 2(29) of the Act r.w.s. 2(12)(A) of the Code of Civil Procedure, 1908. The department has also not proceeded against her u/s 159 till date. This being the clinching factual position, we hereby decline the appellant’s endeavour to be treated as the legal representative of the deceased assessee Late Sh. Gopi Nath Mehndiratta in very terms at this stage. Ordered accordingly. All other issues between the parties herein stand rendered academic.

This assessee’s appeal is dismissed subject to all just exceptions.