SHRI JAGBIR,DELHI vs. ITO, NEW DELHI

This assessee’s/appellant’s appeal for assessment year 2010- 11, arises against the Commissioner of Income Tax (Appeals)-13 [in short, the “CIT(A)”], New Delhi’s order dated 08.06.2016 in case No. TR 535/14-15, 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 transpires during the course of hearing that the assessee/appellant Sh. Jagbir Singh has left for his heavenly abode on 29.04.2025. That being the case, learned counsel has filed affidavit of his son Mr. Kamal Bazad, as well as widow Mrs. Sumitra, both dated 28th & 21st August, 2025 respectively claiming themselves to be his legal representatives.

Faced with this situation, we note that there is not even an iota of indication in the appellant’s submissions that either he has succeeded to the estate of the deceased or he is managing the same or as in intermeddler thereof; as the case may be, as per section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908 defining such a “legal representative” in very terms. There is further no material on record that the appellant herein has been proceeded against the department under section 159 of the Act.

That being the case, we find no merit in the appellant’s claim as legal representative of the deceased assessee and reject his instant appeal at this stage in very terms, subject to a rider that he shall be at liberty to file a fresh appeal as and when he either satisfies the statutory conditions of a “legal representative” under section 2(11) (supra) or he is proceeded against by the department