MITHLESH BAI,THROUGH T/H SHRI RUDRAPRATAP SINGH LODHI,ASHOKNAGAR vs. ITO , ASHOKNAGAR

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ITA 376/AGR/2024Status: DisposedITAT Agra07 February 2025AY 2012-133 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by Shri Rudrapratap Singh Lodhi as the legal representative of the deceased assessee is not maintainable at this stage. The Tribunal noted that Shri Rudrapratap Singh Lodhi had neither proven that he satisfied the statutory conditions defining a 'legal representative' under Section 2(29) of the Act read with Section 2(11) of the Code of Civil Procedure, 1908, nor demonstrated that he represents the estate of the deceased appellant or is an intermeddler thereof. Furthermore, no action had been initiated against him under Section 159 of the Act. Consequently, the Tribunal rejected the appeal as premature. However, it granted liberty to Shri Rudrapratap Singh Lodhi to file a fresh appeal once he either satisfies the statutory conditions of a 'legal representative' or is proceeded against by the department under Section 159 of the Act, whichever is earlier.

What were the facts?

The assessee, Smt. Mithlesh Bai, is deceased, having passed away on January 22, 2024. Her son, Shri Rudrapratap Singh Lodhi, claims to be her legal representative and filed an appeal before the Income Tax Appellate Tribunal (ITAT), Agra Bench, for Assessment Year 2012-13. This appeal challenges an order passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated July 10, 2024, which was passed under Section 147 read with Section 144 of the Income-tax Act, 1961. The appeal was filed with a delay of 8 days, which the assessee sought to condone.

What were the issues?

1. Whether the appeal filed by Shri Rudrapratap Singh Lodhi as the legal representative of the deceased assessee, Smt. Mithlesh Bai, is maintainable under the Income-tax Act, 1961, and the Code of Civil Procedure, 1908? Assessee's contention: Shri Rudrapratap Singh Lodhi, being the son of the deceased assessee, is entitled to file the instant appeal as her legal representative. Revenue's contention: The judgment records no specific contention from the Revenue regarding the maintainability of the appeal by the legal representative.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 2(29),Section 2(11),Section 159

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH, “SMC” AGRA

Before: SHRI SATBEER SINGH GODARAAND

Hearing: 07.02.2025Pronounced: 07.02.2025
1.

This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1066562128(1) dated 10.07.2024 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Heard both the parties. Case file perused.

3.

The delay of 8 days in filing the assessee’s instant appeal stands condoned as per her contentions/averments explaining reasonable cause on account of the situation beyond her control.

4.

It emerges at the outset that the appellate before us, Sh. Rudrapratap Singh Lodhi, claims himself as the “legal representative” of the deceased assessee Smt. Mithlesh Bai, who is stated to have left for his heavenly abode on 22.01.2024. Learned counsel submits that since the appellant happens to be the son of the deceased assessee, he is entitled to file the instant appeal as his “legal representative”. 5. We have given our thoughtful consideration to the assessee’s foregoing arguments regarding maintainability of his instant appeal. It is made clear that neither he has proved to have satisfied the relevant statutory conditions defining a “legal representative” u/s 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908 of Act that he represents the estate of the deceased appellant or he is the intermeddler thereof, nor any action is stated to have been initiated against him u/s 159 of the Act.

6.

That being the case, we 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 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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