LATE DAVENDRA CHETANDAS AHUJA,MUMBAI vs. DCIT CEN CIR 12, MUMBAI

O R D E R PER BENCH: These are appeals filed on behalf of assessee Late Davendra Chetandas Ahuja through executor Shri Ravi Kiran Agarwal against the A.Ys. 2005-06 to 2008-09 & 2011-12 Late Davendra Chetandas Ahuja order of the Ld. CIT(A)-48, Mumbai dated 27.01.2015 for AY. 2005- 06 to AY. 2008-09 and AY. 2011-12. At the outset, it has been brought to our notice that the assessee 2. Shri Davendra Chetandas Ahuja had expired on 20.08.2010 and the assessments before us are pertaining to AY. 2005-06 to AY. 2008-09 and AY. 2011-12. An affidavit has been filed before us, by Shri Ravi Kiran Agarwal son of Shri Suraj Bhan Aggarwal dated 28.09.2015. And from perusal of which (affidavit), it transpires that assessee late Shri Davendra Chetandas Ahuja/assessee had left a will dated 28.02.2008 which inter-alia appointed him as one of the executor of the will. And that he has filed probate petition before the Hon’ble High Court of Bombay (T.P. No. 790 of 2011); and that the will of the assessee has been challenged by one of the legal heir which is pending before the Hon’ble High Court. And it is noted that the affidavit has been filed for inter-alia for condonation of delay, which according to Shri Ravi Kiran Aggarwal happened, due to non- submission of the appeal papers even though the same were signed by him on 30.03.2015 in the capacity of the executor and which was handed over to the assessee’s daughter Mrs. Tania Deol. However, he came to know that the assessee’s daughter deliberately did not forward the appeal papers duly signed by him to the authorized representative (AR) MGB & Co. LLP. And therefore he got the papers filed on 10.09.2015 and thus there was delay of 157 days for filing of appeal before this Tribunal and therefore he sought condonation of delay. However, it has been brought to our notice that Shri Ravi Kiran Agarwal (executor) has withdrawn to represent the late assessee in the captioned appeals; and though Shri Jay Bhansali requested for adjournment of the appeals, the same has been opposed by the Ld. DR who A.Ys. 2005-06 to 2008-09 & 2011-12 Late Davendra Chetandas Ahuja pointed out to us that Form No. 36 filed before this Tribunal was by Shri Ravi Kiran Agarwal in the capacity of executor of will of late assessee and since he has now withdrawn himself to represent the late assessee, according to the Ld. DR, Shri Jay Bhansali AR cannot represent Shri Ravi Kiran Agarwal who himself has withdrawn to represent the late assessee. And therefore, he prays that all the appeals be dismissed. Per contra, the Ld. AR representing Shri Ravi Kiran Agarwal could not controvert the submission of the Ld. DR.