JAVED KARIMKHAN PATEL (L/H OF LATE-KARIM KHAN SHAHNOORKHAN PATEL),AURANGABAD vs. INCOME-TAX OFFICER, WARD 2(2), AURANGABAD
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Income Tax Appellate Tribunal, “A” BENCH, PUNE
Before: SHRI S.S.GODARA, JM & SHRI DR. DIPAK P. RIPOTE, AM
आदेश / ORDER
PER S. S. GODARA, JM :
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”.
ITA No.1402/PUN/2015, A.Y. 2009-10, Javed Karim Khan Patel, L/H of Lt.Karimkhan Shahnoorkhan Patel
Heard both the parties at the length. Case file perused.
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.
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.
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
ITA No.1402/PUN/2015, A.Y. 2009-10, 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;”
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.
This assessee’s appeal is dismissed in above terms.
Order pronounced in the Open Court on this 31st day of August, 2023.
Sd/- Sd/- (DR.DIPAK P.RIPOTE) (S.S. GODARA) लेखा सद�य/ ACCOUNTANT MEMBER �याियक सद�य/JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 31st August, 2023 Ashwini
ITA No.1402/PUN/2015, A.Y. 2009-10, Javed Karim Khan Patel, L/H of Lt.Karimkhan Shahnoorkhan Patel
आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(A)-2, Aurangabad. 4. The Pr.CIT -2, Aurangabad. 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “ए” ब�च, पुणे / DR, ITAT, “A” Bench, Pune. गाड� फ़ाइल / Guard File. आदेशानुसार / BY ORDER, 6. // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.
ITA No.1402/PUN/2015, A.Y. 2009-10, Javed Karim Khan Patel, L/H of Lt.Karimkhan Shahnoorkhan Patel
S.No. Details Date Initials 1 Draft dictated on 31.08.2023 2 Draft placed before author 31.08.2023 Draft proposed & placed before the Second 3 Member 4 Draft discussed/approved by Second Member 5 Approved Draft comes to the Sr. PS/PS 6 Kept for pronouncement on 7 Date of uploading of Order 8 File sent to Bench Clerk 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order
