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Facts
The appellant, claiming to be the legal representative of the deceased assessee Smt. Premo, filed an appeal for Assessment Year 2010-11 against an order passed under Section 147 read with Section 144 of the Income Tax Act, 1961. The primary issue raised was the appellant's locus standi to file the appeal.
Held
The Tribunal noted that the appellant had not provided material to establish his status as the legal representative and that the lower appellate authority had not addressed this vital issue. Consequently, the appeal was restored to the assessing authority for fresh adjudication.
Key Issues
The main issue was the appellant's locus standi as the legal representative of the deceased assessee, which was not adequately proven or addressed by the lower authorities.
Sections Cited
147, 144, 159
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
Asstt. Year: 2010-11 Late Smt. Premo through her son Vs Income Tax Officer, Dharambir Singh, Ward-3, H. No. 28, Binjhol, Panipat, Panipat, Haryana-132103 Haryana-132103 (APPELLANT) (RESPONDENT) PAN No. EGBPP2099P Assessee by : Sh. Amit Kaushik, Adv. Revenue by : Ms. Ankush Kalra, Sr. DR Date of Hearing: 02.12.2025 Date of Pronouncement: 02.12.2025 ORDER
Per Satbeer Singh Godara, Judicial Member:
The appellant herein Sh. Dharambir Singh; claiming himself to be the legal representative of the deceased assessee Smt. Premo, has filed appeal for Assessment Year 2010-11, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1075094935(1) dated 27.03.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961.
Heard both the parties at length. Case file perused.
It emerges during the course of hearing that there arises the first and foremost issue of the appellant’s locus standi to institute his instant appeal as the legal representative of the Late Smt. Premo through her son Dharambir Singh deceased assessee Smt. Premo who is stated to be left for her heavenly abode. The assessee has admittedly not filed any material on record inter alia indicating that either he is managing the state of the deceased assessee or succeeded to the same or the department has proceeded against him u/s 159 of the Act; as the case may be.
The fact also remains that the learned CIT(A)/NFAC has not considered this vital issue in his lower appellate discussion. It is thus deemed appropriate in the larger interest of justice that the appellant’s instant appeal to be restored back to the learned assessing authority for his afresh appropriate adjudication and verification of the entire issue afresh as per law. It is made clear that the appellant Sh. Dharambir Singh shall first prove his status as the legal representative as per law in consequential proceedings, in preceding terms.