YOGESH BHOMRAJ PORWAL L/H OF SHRI BHOMRAJ CHANDANMAL PORWAL,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME-TAX (CENTRAL), PUNE

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ITA 56/PUN/2021Status: DisposedITAT Pune01 November 2023AY 2012-132 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that the right to appeal vests with the legal representative who represents the estate of the deceased. Since the appellant failed to prove they represented the estate, the appeal lacked the necessary legal standing.

What were the facts?

The appeal was filed by the legal representative (LR) of a deceased assessee against an order passed under Section 263 of the Income-tax Act. The appellant failed to establish with cogent material that they represented the estate of the deceased assessee.

What were the issues?

The primary issue was the maintainability of the appeal as the appellant, a legal representative, failed to establish their locus standi to represent the deceased assessee's estate.

Which sections of the Income-tax Act were involved?

Section 263,Section 159(3),Section 2(29)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE ‘A’ BENCH, PUNE

Before: SHRI SATBEER SINGH GODARA & SHRI G. D. PADMAHSHALI

For Appellant: Mr Prateek Jha [‘Ld. AR’]
Pronounced: 01/11/2023

Principal Commissioner of Income Tax, Central-Pune. . . . . . . प्रत्यर्थी / Respondent द्वधरध / Represented Assessee by: Mr Prateek Jha [‘Ld. AR’] Revenue by: Mr Keyur Patel [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 01/11/2023 घोषणा की तारीख / Date of Pronouncement : 01/11/2023 आदेश / ORDER PER G. D. PADMAHSHALI, AM; The present appeal challenges DIN & Order No. ITBA/REV/F/REV5/2020- 21/1030289177(1) dt. 02/02/2021 of Principle Commissioner of Income Tax-Central Pune, passed u/s 263 of the Income-tax Act, 1961 [for short ‘the Act’].

2.

We have heard rival contention of both the parties on the limited issue of maintainability of this appeal; and subject to rule 18 of ITAT-Rules, 1963 perused relevant material placed on records.

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Yogesh Bhomraj Porwal L/H of Bhomraj Chandanmal Porwal AY. 2012-13 3. In case of death, the right to appeal against the impugned order vest with legal representative [for short ‘LR’] of the deceased assessee, as this LR u/s 159(3) of the Act is deemed to be an assessee. In terms of section 2(29) of the Act r.w.s 2(11) of Code of Civil Procedure [for short ‘CPC’], the ‘LR’ means a person who in law represents the estate of a deceased person, and includes any person who intermeddles with the estate of the deceased and where a party sues or issued in a representative character the person on whom the estate devolves on the death of the party so suing or sued.

4.

The instant appeal instituted against the impugned order, in our considered view lacks the necessary legal standing of the appellant to engage in this proceedings as the appellant failed to establish with cogent material that he represents the estate of deceased assessee in terms of section 2(11) of CPC r.w.s 2(29) of the Act. For the forgoing reason, we dismiss this appeal with a leave to revive by ‘LR’ in accordance with the provisions of the Act and CPC.

5.

In result, the appeal of the appellant is DISMISSED in above terms. U/r 34 of ITAT Rules, order pronounced in open court on this Wednesday 01st day of November, 2023.

-S/d- -S/d- SATBEER SINGH GODARA G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; ददनाांक / Dated : 01st day of November, 2023. आदेश की प्रनिनलनप अग्रेनषि / Copy of the Order forwarded to : 1.अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT Concerned. 4. The AO, Concerned 5. DR, ITAT, Bench ‘A’, Pune 6. गार्डफ़ाइल / Guard File. Ashwini आदेशानुसार / By Order वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय न्यायादधकरण, पुणे / ITAT, Pune.

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