ITO WARD 43 1, NEW DELHI vs. SANWAR MAL SHARMA THROUGH LEGAL HEIR KESAR DEVI , DELHI

This Revenue’s appeal for Assessment Year 2012-13, arises against the CIT(A)-14, New Delhi’s in case No. 140/15- 16/IT/DEL/2015-16 dated 05.09.2016, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties at length. Case file perused.

It emerges during the course of hearing that this is the second round of proceedings between the parties before the tribunal. We note that the earlier learned co-ordinate bench in had dismissed the Revenue’s appeal against the very CIT(A)’s order for the precise reason that

It is in this factual backdrop that the learned CIT-DR submits before us that the Revenue has filed it’s instant latter appeal against the deceased assessee’s legal representative/ wife Smt. Keshar Devi. We note from a perusal of the case records that there is no indication as to whether she has succeeded to estate of the deceased or managing it or has been proceeded u/s 159 of the Act; as the case may be, so as to satisfy the statutory test of being a legal representative as defined in section 2(29A) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908. We thus have no other option but to decline the Revenue’s instant latter appeal as well with liberty to be instituted afresh against the deceased assessee’s legal representative(s) as per law in foregoing terms.

All other remaining pleadings between the parties stand rendered academic.