ADIT (E), NEW DELHI vs. M/S. ANDHRA PRADESH TECHNOLOGY DEVELOPMENT & PROMOTION CENTRE, NEW DELHI

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ITA 4025/DEL/2012Status: DisposedITAT Delhi18 February 2025AY 2009-10Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)3 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appellant had not provided any material to establish their status as a legal representative of the deceased assessee, Late Sh. Yash Chowdhary, as defined under section 2(29) of the Act read with section 2(11) of the Code of Civil Procedure, 1908. Furthermore, there was no record of the appellant being proceeded against by the department under section 159 of the Act. Consequently, the Tribunal found no merit in the appellant's claim at this stage and rejected the appeals. The ratio decidendi is that an individual claiming to represent a deceased assessee must demonstrate their legal standing either by succeeding to the estate, managing it, or by being subject to proceedings under section 159 of the Act. The appellant was granted liberty to file fresh appeals if they could satisfy these statutory conditions or if proceedings under section 159 were initiated against them. The appeals were dismissed as premature.

What were the facts?

The appeals, ITA Nos. 4024, 4025 & 4026/Del/2025, were filed by the appellant, identified as Late Yash Chowdhary (represented by Harsh Niwas, Paharpur, Gita Press, Sadar, Gorakhpur), against the orders of the Commissioner of Income Tax (Appeals)-29, New Delhi, dated 13.11.2024. These orders pertained to assessment years 2015-16, 2016-17, and 2017-18, and involved proceedings under section 153A of the Income-tax Act, 1961. The appellant claimed to be the legal representative of the deceased assessee, Late Sh. Yash Chowdhary. The appeals were heard on 20.11.2025, and the pronouncement was on the same date. The appellant did not appear, and the matter proceeded ex-parte. A delay of 140 days in filing the appeals was condoned.

What were the issues?

1. Whether the appellant, claiming to be the legal representative of the deceased assessee, Late Sh. Yash Chowdhary, has established their locus standi to pursue the appeals before the Tribunal, considering the provisions of section 2(29) of the Act read with section 2(11) of the Code of Civil Procedure, 1908, and section 159 of the Act. The appellant argued that they are the legal representative. The Revenue contended that there was no material on record to show that the appellant had succeeded to the estate of the deceased, was managing it, or had been proceeded against by the department under section 159 of the Act. The Tribunal had to decide if the appellant met the statutory conditions of a 'legal representative' or if proceedings under section 159 were initiated.

Which sections of the Income-tax Act were involved?

Section 153A,Section 2(29),Section 2(11),Section 159

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

For Appellant: CA (Written
For Respondent: Ms. Rajinder Kaur, CIT(DR)
Hearing: 20.11.2025Pronounced: 20.11.2025

ORDER PER SATBEER SINGH GODARA, JM These appellant’s three appeals 4025 & 4026/Del/2025 for assessment years 2015-16, 2016-17 & 2017- 18 arise against the Commissioner of Income Tax (Appeals)-29 [in short, the “CIT(A)”], New Delhi’s orders, all dated 13.11.2024, passed in cases no. CIT(A), Delhi-29 10236/2019-20, 10219/2019- 20 and 10220/2019-20 involving proceedings under section 153A of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. Cases called twice. None appears at the appellant’s behest. He is accordingly proceeded ex-parte.

2.

Delay of 140 days in filing of the assessee’s instant appeals is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

3.

It next emerges with the able assistance coming from the Revenue side that the appellant herein Sh. Yashansh claims himself to be the legal representative of the assessee Late Sh. Yash Chowdhary, who is stated to have left for his heavenly abode. 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 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.

4.

That being the case, we find no merit in the appellant’s claim as legal representative of the deceased assessee and reject his instant appeals 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 under section 159 of the Act, whichever is earlier. Ordered accordingly.

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