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Facts
The assessee, Gopi Nath Mehndiratta, filed an appeal for assessment year 2017-18. During the hearing, Smt. Kaushalya Devi claimed to be the legal representative of the deceased assessee and sought substitution. However, she did not possess or control the estate of the deceased.
Held
The Tribunal held that Smt. Kaushalya Devi did not meet the criteria of a legal representative as per the Act and the Code of Civil Procedure. Therefore, her application for substitution was declined.
Key Issues
Whether Smt. Kaushalya Devi qualifies as a legal representative of the deceased assessee to pursue the appeal.
Sections Cited
143(3), 2(29), 2(12)(A), 159
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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
Date of hearing 11.08.2025 Date of pronouncement 11.08.2025 ORDER
PER SATBEER SINGH GODARA, JM
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’).
Heard both the parties. Case file perused.
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.