LATE SHRI DAMODAR SINGH THROUGH LEGAL HEIR KRISHNAPAL,AGRA vs. PRABHAKAR, AGRA

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ITA 120/AGR/2024Status: DisposedITAT Agra03 February 2025AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appellant had not satisfied the statutory conditions to be recognized as a "legal representative" of the deceased assessee. Specifically, the appellant failed to prove that he represented the estate of the deceased or was an intermeddler thereof, nor had any action been initiated against him under section 159 of the Act. Consequently, the Tribunal found no merit in the appellant's claim as a "legal representative" and rejected the appeal at that stage. The appeal was dismissed as premature. However, the appellant was granted liberty to file a fresh appeal if he could satisfy the statutory conditions of a "legal representative" or if the department initiated proceedings against him under section 159 of the Act, whichever occurred earlier. The issue of the merits of the assessment proceedings was not decided.

What were the facts?

The appeal for assessment year 2012-13 was filed by an individual claiming to be the legal heir of the deceased assessee, Late Sh. Damodar Prabhakar. The appeal was against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, which stemmed from proceedings under section 143(3) read with section 147 of the Income-tax Act, 1961. The appellant sought condonation for a delay of 3 days in filing the appeal, citing circumstances beyond his control. The Tribunal noted that the appellant had not proven he satisfied the statutory conditions to be considered a "legal representative" under section 2(29) of the Act read with section 2(11) of the Code of Civil Procedure, 1908, nor had any action been initiated against him under section 159 of the Act.

What were the issues?

1. Whether the appellant, claiming to be the legal heir of the deceased assessee, has satisfied the statutory conditions to be recognized as a "legal representative" for the purpose of filing the present appeal, as defined under section 2(29) of the Income-tax Act, 1961, read with section 2(11) of the Code of Civil Procedure, 1908? Assessee's contention: The appellant argued that as the son of the deceased assessee, he is entitled to file the appeal as his "legal representative". Revenue's contention: The judgment records no specific contention from the Revenue on this issue.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 2(29),Section 159

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 03.02.2025Pronounced: 03.02.2025
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/250/2023-24/1060188921(1) dated 29.01.2024 involving proceedings under section 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Case called twice. None appears at the appellant’s behest. It is accordingly proceeded ex-parte.

3.

The delay of 3 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. Krishna Pal, claims himself as the “legal representative” of the deceased assessee Late Sh. Damodar Singh, who is stated to have left for his heavenly abode. 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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