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Facts
The appellant, claiming to be the legal representative of the deceased assessee, filed an appeal against an order. The deceased passed away on 05.09.2022. The appellant's application to this effect was dated 27th March, 2024.
Held
The Tribunal noted that the appellant's application lacked any indication of succession to the estate or management thereof, as required for a legal representative under the Act and the Code of Civil Procedure. There was also no material showing the appellant was proceeded against under Section 159 of the Act.
Key Issues
Whether the appellant has established themselves as a legal representative of the deceased assessee to maintain the appeal.
Sections Cited
144, 2(29), 2(11), 159
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH, “SMC” AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESH
The appellate herein, Sh. Ashok Kumar Gupta, alleged “legal representative” of the deceased herein Sh. Rajnath Gupta, has filed the instant appeal 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/250/2023-24/1060725719(1) dated 09.02.2024 involving proceedings under section 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
It emerges at the outset that the appellate before us Sh. Ashok Kumar Gupta claims himself as the legal representative of the deceased assessee Sh. Rajnath Gupta, who is stated to have left for his heavenly abode on 05.09.2022. Our attention is invited to the appellant’s application to this effect dated 27th March, 2024.
Faced with this situation, we note that there is not even an iota of indication in the appellant’s foregoing application that either he had succeeded to the estate of the deceased or he is managing the same or he is the intermeddler thereof; as the case may be, as per section 2(29) of the Act read with section 2(11) of the Code of Civil Procedure defining such a “legal representative” in very terms. There is further no material on record that the appellate herein has been proceeded against the department under section 159 of the Act.
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
2 | P a g e 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.