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Facts
The Revenue filed an appeal against an order of the CIT(A) for Assessment Year 2012-13. The assessee, Sh. Sanwar Mal Sharma, had passed away. The Revenue's appeal was filed against his legal heir, Smt. Keshar Devi.
Held
The Tribunal noted that there was no indication that Smt. Keshar Devi had succeeded to the estate of the deceased or was otherwise a legal representative as defined by law. Therefore, the appeal could not be proceeded with.
Key Issues
Whether the Revenue's appeal could be proceeded against the legal heir without establishing her status as a legal representative under the Act and the Code of Civil Procedure.
Sections Cited
143(3), 159, 2(29A), 2(11)
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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
ORDER
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 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.