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Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH : NAGPUR
Before: SHRI SATBEER SINGH GODARA
[THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.317 to 322/NAG./2017 Assessment Years 2002-2003 to 2007-2008 Late Shri Raju Ramhari Kale, Through L/h Smt. The Assistant Pratibha, W/o. Raju Kale, Commissioner of Income Shivaji Nagar, Warud. Dist. Amravati vs. Tax, Amravati Circle, Maharashtra Amravati. C/o. M/s. Loya Bagri & Co. Chartered Accountants, Maharashtra. Gandhibag, Nagpur-440002 (Appellant) (Respondent) For Assessee : Shri Rajesh Loya, C.A. For Revenue : Shri Abhay Y Marathe Date of Hearing : 18.03.2024 Date of Pronouncement : 21.03.2024 ORDER PER SATBEER SINGH GODARA, J.M. These assessee’s six appeals I.T.A.Nos.317 to 322/NAG./ 2017, arise against the CIT(A)-1, Nagpur, Nagpur's common order nos.CIT(A)-1/442-436/2009-10 [in descending order], dated 17.05.2017, for assessment years 2002-2003 to 2007-2008, respectively, involving proceedings u/s. 143(3) r.w.s. 254 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties. Case files perused.
It emerges at the outset with the able assistance coming from both the parties that the appellant herein Smt. Pratibha is stated to be the wife of the deceased assessee Shri Raju Ramhari
2 ITA.Nos.317 to 322/NAG./2017 Kale. Her case all along is that she is the “legal representative” of her husband in light of sec.2(29) of the Income Tax Act, 1961 read with the corresponding provision i.e., sec.2(11) of the Code of Civil Procedure, 1908. There could be hardly any dispute that the legislature has adopted the definition of a “legal representative” in sec.2(11) of the Code of Civil Procedure mutatis mutandis in the Income-tax law. The Code of Civil Procedure defines a “legal representative” as under :
“Sec.2(11)…..”legal representative” means a person who in law represents the estate of a deceased person, and includes any person who intermeddles with the estate of the deceased and where a party sues or is sued in a representative character the person on whom the estate devolves on the death of the party so suing or sued.”
2.1. It is further deemed appropriate to reproduce sec.2(29) of the Income Tax Act, 1961 reading as under :
“Sec.2(29) “legal representative" has the meaning assigned to it in clause (11) of section 2 of the Code of Civil Procedure, 1908 (5 of 1908) ;
Suffice to say, it is crystal clear that before an applicant seeks to claim the status of “legal representative” under Income-tax law, he/she has to plead and prove the corresponding claim of having “represented the estate of the concerned deceased-assessee”, which has remained un-complied in the instant batch of cases.
3 ITA.Nos.317 to 322/NAG./2017 There are no details of the assessee’s estate and the same being represented by this appellant in the case records. Faced with this situation, it is deemed appropriate at this stage to reject the appellant Smt. Pratibha w/o. late Shri Raju Ramhari Kale’s claim of being the deceased-assessee’s legal representative, subject to a rider that she will be very much at liberty to revive all these appeals as and when the above necessary statutory conditions envisaged u/sec.2(29) of the Act are fulfilled as per law. Her instant six appeals I.T.A.Nos.317 to 322/NAG./2017 stand rejected for want of a valid locus in very terms. Ordered accordingly.
All other pleadings on merits stand rendered academic in these six cases.
These appellant’s six appeals I.T.A.Nos.317 to 322/ NAG./2017 are dismissed in foregoing terms. A copy of this common order be placed in the respective case files.