SUNIL HANDA,DELHI vs. ITO, HAPUR

ORDER This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1066162852(1) dated 28.06.2024, in proceedings u/s 147 r.w.s 144 of the Income Tax Act, 1961 (in short “the Act”).

Sunil Handa 4. I invited learned counsel’s attention to section 2(29) of the Act r.w.s. 2(11) of the Code of Civil procedure 1908 that before claiming status of the legal representative, an applicant must plead and prove to have represented estate of the deceased or as an intermeddler to whom the estate has devolved upon, as the case may be. It is made clear that even the learned assessing authority herein has not examined the instant issue in the very backdrop that being the case, the tribunal is of the considered view that the appellant’s instant appeal is liable to be dismissed with a rider that as and when any recovery steps are initiated against her u/s 159 of the Act, due opportunity would be afforded to her afresh as per law and thereafter, she would indeed be at liberty to take recourse to appropriate proceedings (including appellate remedy) as per law.