JAVED KARIMKHAN PATEL (L/H OF LATE-KARIM KHAN SHAHNOORKHAN PATEL),AURANGABAD vs. INCOME-TAX OFFICER, WARD 2(2), AURANGABAD

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ITA 1402/PUN/2015Status: DisposedITAT Pune31 August 2023AY 2009-105 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that for an individual to be considered a legal representative under Section 159 of the Income Tax Act, they must represent the estate of the deceased. Since the applicant failed to demonstrate that he represented the estate, his petition to be impleaded as the legal representative was rejected.

What were the facts?

The assessee, Lt. Karim Khan Shahnoorkhan Patel, passed away during the pendency of his appeal. His son, Javed Karimkhan Patel, sought to be substituted as the legal representative to pursue the appeal. However, the son had not succeeded to the deceased assessee's estate.

What were the issues?

Whether the son of the deceased assessee, who has not inherited the estate, can be substituted as the legal representative to pursue the appeal. The interpretation of the definition of 'legal representative' under the Income Tax Act and its conjunction with the Civil Procedure Code.

Which sections of the Income-tax Act were involved?

Section 159,Section 2(29),Section 2(11)

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Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI S.S.GODARA, JM & SHRI DR. DIPAK P. RIPOTE, AM

For Appellant: Shri Pramod Shingte
For Respondent: Shri Ramnath P. Murkunde
Hearing: 29.08.2023Pronounced: 31.08.2023

आदेश / ORDER

PER S. S. GODARA, JM :

1.

This assessee’s appeal for A.Y. 2009-10, is directed against the CIT(A)- 2, Aurangabad’s order dated 07/09/2015 passed in case No.ABD/CIT(A)- 2/224/14-15, involving proceeding u/s. 271(1)(c) of the Income Tax Act, 1961 ; in short “the Act”.

Javed Karim Khan Patel, L/H of Lt.Karimkhan Shahnoorkhan Patel

Heard both the parties at the length. Case file perused.

2.

It emerges during the course of hearing that the assessee/appellant herein Lt. Karim Khan Shahnoorkhan Patel; who had filed the instant appeal way back on 29.02.2015, has left for his heavenly abode on 04.06.2021. We are informed that one Mr. Javed Karim Khan Patel has filed his petition seeking to pursue his deceased father’s file preferred against the both the learned lower authorities’ action imposing penalty of Rs.29,85,790/- u/s.271(1)(c) of the Act.

3.

Learned Counsel invited our attention to tribunal’s detailed order in file noting dt. 30.05.2023 seeking the Assessing Officer’s verification report dated 10.08.2023 wherein the latter has refused to accept Shri Javed Khan Patel’s status as the “legal representative” of the deceased assessee. Mr. Shingte’s case before us is that the application of Shri. Javed Karimkhan Patel deserves to be accepted as the deceased assessee’s “legal representative” so as to pursue the instant appeal on behalf of his father.

4.

We sought to know from learned counsel as to whether this applicant has succeeded to deceased assessee’s estate or not. The reply received from the applicant’s side through his learned counsel is in negative only. That being the case, we are of the considered opinion that the section 159 dealing with liability of a “legal representative” deserves to be read in conjunction with section 2(29) of the Act defining such a representative; thereby adopting

Javed Karim Khan Patel, L/H of Lt.Karimkhan Shahnoorkhan Patel the corresponding definition, in section 2(11) of the Civil Procedure Code, 1908. We deem it appropriate to reproduce the definition of a “legal representative” defined in Sec.2(11) of the Civil Procedure Code, 1908 as under.

“ ‘legal representative’ 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 is sued in representative character the person on whom the estate devolves on the death of the party so suing or sued;”

5.

It is thus clear that legislature has prescribed specific conditions for an applicant that he or she represents the estate of the deceased person; as the case may be we thus conclude that since the appellant has failed to satisfy the above clinching criterion his instant petition seeking his impleadment as the “legal representative” fails as per Shri V.V. Ramarao Naidu Vs. CIT, [1961] 42 ITR 80(AP). Ordered accordingly. This assessee’s appeal also fails as this necessary corollary with a rider with it shall very much open for his legal representative(s); if any to pursue the same as per law.

6.

This assessee’s appeal is dismissed in above terms.

Order pronounced in the Open Court on this 31st day of August, 2023.

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