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Facts
The assessee's appeal for assessment year 2013-14 was heard. The appellant, Smt. Shiba Khan, claimed to be the legal representative of the deceased assessee, Shri Shakil Anjum. However, she failed to prove her legal representative status or demonstrate any action taken against her under Section 159 of the Act.
Held
The Tribunal held that an appeal cannot be entertained unless the applicant proves they are managing the deceased's estate, are an intermeddler, or have been proceeded against under Section 159. Until such proof is provided, the appeal cannot be considered in the capacity of a legal representative.
Key Issues
Whether the appellant, claiming to be the legal heir of the deceased assessee, has sufficiently proved her status to maintain the appeal before filing proper legal documentation.
Sections Cited
143(3), 147, 159, 2(29), 2(11)
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Income Tax Appellate Tribunal, “DB” BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
O R D E R PER SATBEER SINGH GODARA, JUDICIAL MEMBER:
This assessee’s appeal for assessment year 2013-14 arises against Commissioner of Income Tax(Appeals) (in short, the “CIT(A)”), Agra’s in case No. 107/CIT(A)-2/Agra/ITO-2(3)(3)/Jhansi/2016-17 dated 08.03.2018, in proceedings u/s 143(3)/147 of the Income-tax Act, 1961, (hereinafter referred to as the ‘Act’). 2. Case called twice. None appeared at the assessee behest. She is accordingly proceeded exparte.
Late Shakil Anjum 3. It emerges during the course of hearing that the appellant Smt. Shiba Khan has claimed herself to be the legal representative of the deceased assessee/her husband late Shri Shakil Anjum who is stated to have left for his heavenly on 28.01.2016. The Revenue submits that neither she has proved herself as the legal representatives as per Section 2(29) r.w.s. 2(11) of Code of Civil Procedure 1908 nor any action has been taken against her u/s 159 of the Act.
That being the case, we are of the considered view that until unless an applicant alike the appellant proves that he/she is either managing the state of the deceased or an intermeddler thereof or he/she has been proceeding initiated u/s 159 of the Act, no such appeal could be entertained in the capacity of legal representative. We accordingly dismiss the appellant instant appeal as a premature one with liberty to initiate the same afresh as and when she either proves her states u/s 2(29) as an “LR” or she is proceeded u/s 159 of the Act, as the case may be, whichever is earlier. Ordered accordingly.
The assessee’s appeal is dismissed in above terms.
Order pronounced in the open court on 10.02.2025