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Facts
The assessee's appeal for Assessment Year 2012-13 arose from proceedings under Section 147 of the Income Tax Act. The appellant, Smt. Kamla Devi, claimed to be the widow of the deceased assessee, Sh. Hamir Singh. However, the case records lacked indication of her satisfying the statutory criteria of a legal representative.
Held
The Tribunal held that since there was no indication that the appellant satisfied the statutory criteria of a legal representative, it was appropriate to restore the appeal back to the Assessing Officer. The Assessing Officer was directed to re-adjudicate the appeal after ascertaining her status as the legal representative.
Key Issues
Whether the appellant adequately established her status as a legal representative of the deceased assessee. Whether the proceedings under Section 147 were valid without proper identification of the legal representative.
Sections Cited
147, 2(29), 2(11)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2012-13 Late Sh. Hamir Singh (Retired Vs Income Tax Officer, Teacher) through L/H Smt. Kamla Ward NWR-W-(107)(93), Devi(Wido), Mata Mohalla, Kosli, Rewari, District Rewari-123302 Haryana (APPELLANT) (RESPONDENT) PAN No. AGRPS9298K Assessee by: Sh. Hamir Singh, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 30.10.2025 Date of Pronouncement: 30.10.2025 ORDER
This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1079190641(1) dated 01.08.2025, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges at the outset that the appellant herein Smt. Kamla Devi claims herself to be the widow of the deceased assessee late Sh. Hamir Singh who is stated to left for his heavenly abode during the lower appellate proceedings. The fact however remains that there is no indication in the case records that the appellant satisfies the statutory criteria of a Hamir Singh legal representative as defined in section 2(29) of the Act r.w.s. 2(11) of the Code of Civil procedure (5 of 1908). That being the case, it is deemed appropriate to restore the appellant’s instant appeal back to the learned Assessing Officer for his afresh adjudication after ascertaining her status as the legal representative of the deceased assessee as per law in very terms.
All other remaining issues between the parties are kept open at this stage.