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Facts
The appeal was filed by a claimed legal representative of the deceased assessee, Om Prakash, for assessment year 2012-13. There was a delay of 179 days in filing the appeal, which was condoned. The deceased assessee passed away on 28.06.2024.
Held
The Tribunal noted that the appellant had not provided any evidence of succeeding to the estate of the deceased or managing it, as required to be considered a legal representative. Therefore, the appeal was rejected at this stage.
Key Issues
Whether the appellant, claiming to be the legal representative of the deceased assessee, has satisfied the statutory conditions to pursue the appeal?
Sections Cited
147, 144, 149, 2(29), 2(11), 159
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
ORDER This assessee’s appeal for Assessment Year 2012-13 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1075543446(1) dated 08.04.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
Delay of 179 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).
It emerges at the outset that the appellate before us Sh. Ram Kumar Tomar claims himself as the legal representative of the deceased assessee Sh. Om Prakash, who is stated to have left for his heavenly abode on 28.06.2024 (Page 14 in paper
Faced with this situation, I note that there is not even an iota of indication in the appellant’s foregoing application that either he had succeeded to the estate of the deceased or he is managing the same or he is the intermeddler thereof; as the case may be, as per section 2(29) of the Act read with section 2(11) of the Code of Civil Procedure defining such a “legal representative” in very terms. There is further no material on record that the appellate herein has been proceeded against the department under section 159 of the Act as on date.
That being the case, I 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 indeed 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 under section 159 of the Act; whichever is earlier. Ordered accordingly.