ITO WARD 43 1, NEW DELHI vs. SANWAR MAL SHARMA THROUGH LEGAL HEIR KESAR DEVI , DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
Per Satbeer Singh Godara, Judicial Member:
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 ITA No. 6175/Del/2016 had dismissed the Revenue’s appeal against the very CIT(A)’s order for the precise reason that Sanwar Mal Sharma
2
since the assessee herein Sh. Sanwar Mal Sharma had left for his heavenly abode on 05.04.2017, the same could not be proceeded further.
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. Sanwar Mal Sharma
3
6. This Revenue’s appeal is dismissed in above terms, subject to all just exceptions.
Order Pronounced in the Open Court on 17/11/2025. (Manish Agarwal) (Satbeer Singh Godara)
Accountant Member Judicial Member
Dated: 17/11/2025
*Subodh Kumar, Sr. PS*