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“legal representative”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(29)662 judgments

The decision most relied on for legal representative is 2 CIT v. Indrajit Singh Suri (33 Taxmann.com 281), cited in 100 judgments on BharatTax.

Leading authorities on legal representative

2 CIT v. Indrajit Singh Suri
33 Taxmann.com 281 · 2013 · High Court
100
citing judgments

The validity of reassessment proceedings initiated under Sections 147/148 against legal representatives of a deceased assessee requires a demonstrable 'reason to believe' that income escaped assessment, often based on third-party information such as alleged accommodation entries.

Savita Kapila v. ACIT
118 Taxmann.com 46 · 2020 · High Court
98
citing judgments

There is no legal requirement for a legal representative to report an assessee's death to the income tax department; consequently, a reassessment notice issued under Section 148 to a deceased person is invalid as it lacks proper jurisdiction.

Chandreshbhai Jayantibhai Patel v. ITO
101 Taxmann.com 362 · 2019 · High Court
46
citing judgments

A notice under section 148 of the Income-tax Act, 1961, is a jurisdictional notice and a condition precedent for reassessment. Such a notice issued against a deceased person is valid if the legal representative submits to the Assessing Officer without raising any objection.

CIT v. Amarchand N. Shroff
48 ITR 59 · 1963 · Supreme Court
40
citing judgments

Assessment proceedings initiated against a deceased person are void. Once an assessee dies, assessment proceedings can only continue in the name of their legal representative, to the extent of the deceased's estate.

202 ITR 932, CIT v. Durgawati
31 ITR 603 · 1957 · High Court
36
citing judgments

The same income cannot be assessed substantively in multiple hands. However, this principle does not prevent a single consolidated assessment order for multiple legal representatives.

CIT v. Jai Prakash Singh
219 ITR 737 · 1996 · Supreme Court
36
citing judgments

A procedural defect in serving notices, such as issuing them after the assessee's death without proper service on legal representatives, can invalidate reassessment proceedings and render assessment orders void. However, an omission or defect in serving notices does not erase a tax liability created by substantive provisions, though it may render an order irregular.

Rajender Kumar Sehgal v. ITO
260 Taxmann 412 · 2019 · High Court
25
citing judgments

A notice issued to a deceased assessee or their legal representatives beyond the period of limitation is without jurisdiction and cannot be saved by Section 292B.

ITO Ward 1(3)(7), Surat v. Durlabhbhai Kanubhai Rajpara
114 Taxmann.com 482 · 2020 · Supreme Court
24
citing judgments

An assessment or reassessment proceeding initiated or continued against a deceased person after their demise is illegal and void ab initio, as no valid notice can be issued to a dead individual.

Judgments citing legal representative

Smt.Prema Devi, L/R of Late.Shri. Dharmichand, Chennai vs. DCIT, Chennai

ITA 567/CHNY/2023[2012-13]Status: DisposedITAT Chennai27 Jun 2025AY 2012-13

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 563 To 567/Chny/2023 निर्धारण वर्ष / Assessment Years: 2008-09 To 2012-13

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, C.I.T
Section 153CSection 153D

आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि

Smt.Prema Devi, L/R of Late.Shri. Dharmichand, Chennai vs. DCIT, Chennai

ITA 566/CHNY/2023[2011-12]Status: DisposedITAT Chennai27 Jun 2025AY 2011-12

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 563 To 567/Chny/2023 निर्धारण वर्ष / Assessment Years: 2008-09 To 2012-13 Smt. Prema Devi, L/R. Of Late. Shri. Dharmichand Jain, Vs. No.37, Arumuga Achari Street, Triplicane, Chennai – 600 005. The Deputy Commissioner Of Income Tax, Central Circle 2(1), Chennai - 600 034. [Pan:Avspp-5090-L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. D. Anand, Advocate प्रत्यर्थी की ओर से/Respondent By : Ms. E. Pavuna Sundari, C.I.T. सुनवाई की तारीख/Date Of Hearing : 05.05.2025 घोषणा की तारीख/Date Of Pronouncement : 27.06.2025 आदेश /Order Per S. R. Raghunatha, Am: These Five Appeals Filed By The Assessee Are Directed Against The Common Order Passed By The Learned Commissioner Of Income Tax (Appeals)-19, Chennai, Dated 14.02.2023 & Pertains To Assessment Years 2008-09 To 2012-13. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, The Appeals Filed By The Assessee Are Being Heard Together & Disposed Off, By This Consolidated Order. :-2-:

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, C.I.T
Section 153CSection 153D

आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि

Smt.Prema Devi, L/R of Late.Shri. Dharmichand, Chennai vs. DCIT, Chennai

ITA 565/CHNY/2023[2010-11]Status: DisposedITAT Chennai27 Jun 2025AY 2010-11

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 563 To 567/Chny/2023 निर्धारण वर्ष / Assessment Years: 2008-09 To 2012-13 Smt. Prema Devi, L/R. Of Late. Shri. Dharmichand Jain, No.37, Arumuga Achari Street, Triplicane, Chennai – 600 005. [Pan:Avspp-5090-L] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement Per S. R. Raghunatha, Am: Vs. The Deputy Commissioner Of Income Tax, Central Circle 2(1), Chennai - 600 034. (प्रत्यर्थी/Respondent) Shri. D. Anand, Advocate Ms. E. Pavuna Sundari, C.I.T. 05.05.2025 27.06.2025 आदेश /Order These Five Appeals Filed By The Assessee Are Directed Against The Common Order Passed By The Learned Commissioner Of Income Tax (Appeals)-19, Chennai, Dated 14.02.2023 & Pertains To Assessment Years 2008-09 To 2012-13. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, The Appeals Filed By The Assessee Are Being Heard Together & Disposed Off, By This Consolidated Order. :-2-:

Section 153CSection 153D

आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि

Smt.Prema Devi, L/R of Late.Shri. Dharmichand, Chennai vs. DCIT, Chennai

In the result all the five appeals of the assessee for the A

ITA 564/CHNY/2023[2009-10]Status: DisposedITAT Chennai27 Jun 2025AY 2009-10

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 563 To 567/Chny/2023 िनधा"रण वष" / Assessment Years: 2008-09 To 2012-13 Smt. Prema Devi, The Deputy Commissioner Of L/R. Of Late. Shri. Dharmichand Jain, Vs. Income Tax, No.37, Arumuga Achari Street, Central Circle 2(1), Triplicane, Chennai – 600 005. Chennai – 600 034. [Pan:Avspp-5090-L] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, C.I.T
Section 153CSection 153D

constitute a satisfaction note in the manner contemplated u/s.153C of the Act. Instead, it merely records a procedural observation regarding the substitution of the legal representative of the deceased assessee and cannot be construed as a valid or reasoned satisfaction for the purpose of initiating proceedings u/s.153C ... manner contemplated u/s.153C of the Act. Instead, it merely records a procedural observation regarding the substitution of the :-22-: ITA. Nos.:563 to 567/Chny/2023 legal representative of the deceased assessee and cannot be construed as a valid or reasoned satisfaction for the purpose of initiating proceedings u/s.153C

Smt.Prema Devi, L/R of Late.Shri. Dharmichand, Chennai vs. DCIT, Chennai

ITA 563/CHNY/2023[2008-09]Status: DisposedITAT Chennai27 Jun 2025AY 2008-09

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 563 To 567/Chny/2023 निर्धारण वर्ष / Assessment Years: 2008-09 To 2012-13 Smt. Prema Devi, L/R. Of Late. Shri. Dharmichand Jain, Vs. No.37, Arumuga Achari Street, Triplicane, Chennai – 600 005. The Deputy Commissioner Of Income Tax, Central Circle 2(1), Chennai - 600 034. [Pan:Avspp-5090-L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. D. Anand, Advocate प्रत्यर्थी की ओर से/Respondent By : Ms. E. Pavuna Sundari, C.I.T. सुनवाई की तारीख/Date Of Hearing : 05.05.2025 घोषणा की तारीख/Date Of Pronouncement : 27.06.2025 Per S. R. Raghunatha, Am: आदेश /Order These Five Appeals Filed By The Assessee Are Directed Against The Common Order Passed By The Learned Commissioner Of Income Tax (Appeals)-19, Chennai, Dated 14.02.2023 & Pertains To Assessment Years 2008-09 To 2012-13. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, The Appeals Filed By The Assessee Are Being Heard Together & Disposed Off, By This Consolidated Order. :-2-:

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, C.I.T
Section 153CSection 153D

आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि

Avinash Singh Grewal (Through Legal Representative - Devinder Kaur), New Delhi vs. Income Tax Officer, Ward 5(1), Chandigarh

In the result, the appeals of the Assessee vide ITA No

ITA 4406/DEL/2024[2014-15]Status: DisposedITAT Delhi27 Jun 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri Amitabh Shukla

For Appellant: Shri Tanishq Ahuja, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 143(3)

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT

Avinash Singh Grewal (Through Legal Representative - Devinder Kaur), New Delhi vs. Income Tax Officer, Ward 5(1), Chandigarh

In the result, the appeals of the Assessee vide ITA No

ITA 4405/DEL/2024[2014-15]Status: DisposedITAT Delhi27 Jun 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri Amitabh Shukla

For Appellant: Shri Tanishq Ahuja, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 143(3)

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT

Prabha Tripathi L/R of Late Raghav Ram Tripathi, Bhopal vs. Income Tax Officer 2(1), Bhopal

Appeal is allowed for statistical purpose

ITA 37/IND/2025[2012-13]Status: DisposedITAT Indore26 Jun 2025AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 143(3)

certificate is placed on record. Therefore, wife of assessee “Smt. Prabha Tripathi” has signed and verified Form No. 36 and pursuing these appeals as “Legal Representative [L/R]”. Ld. AR pointed a crucial fact that the assessee had died during pendency of first-appeal itself and there was no information ... deceased during pendency of first-appeals and the CIT(A) being unaware of the factum of death has passed impugned orders without taking Legal Representatives on record. Further, the CIT(A) has merely dismissed assessee’s first-appeals for non-prosecution without making a meritorious adjudication in terms of section

Prabha Tripathi L/R of Late Raghav Ram Tripathi, Bhopal vs. Income Tax Officer -2(4), Bhopal

Appeal is allowed for statistical purpose

ITA 36/IND/2025[2011-12]Status: DisposedITAT Indore26 Jun 2025AY 2011-12

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 143(3)Section 250(6)

certificate is placed on record. Therefore, wife of assessee “Smt. Prabha Tripathi” has signed and verified Form No. 36 and pursuing these appeals as “Legal Representative [L/R]”. Ld. AR pointed a crucial fact that the assessee had died during pendency of first-appeal itself and there was no information ... deceased during pendency of first-appeals and the CIT(A) being unaware of the factum of death has passed impugned orders without taking Legal Representatives on record. Further, the CIT(A) has merely dismissed assessee’s first-appeals for non-prosecution without making a meritorious adjudication in terms of section

Sukhwinder Kaur, Kaithal, Haryana vs. Income Tax Officer, Kaithal, Haryana

In the result, the appeal is allowed for statistical purposes

ITA 612/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh24 Jun 2025AY 2015-16

Bench: The Ld. Cit(A) Who Has Also Decided Ex Parte Due To Continued Non-Compliance.

For Appellant: Shri B.M. Monga, Advocate, and Shri Rohit Kaura, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode)
Section 69A

statutory notices belonged to her son, who is settled abroad and was unaware of the proceedings. These facts, as brought on record by the legal representatives, indicate that the earlier non-compliance was not deliberate but due to genuine and unavoidable circumstances. 4.1 It was submitted that the non-appearance ... proper examination after affording due opportunity. 5. The ld. DR opposed the prayer but could not rebut the factual submissions made by the legal representative of the deceased assessee. 6. We have heard the rival contentions and perused the records. It is undisputed that both the assessment order

Ashok Kumar Pinjani Through Legal Heir Rajkumari Pinjani, Raipur vs. ITO Ward 4(4), Raipur

In the result, appeal of the assessee is dismissed

ITA 313/RPR/2025[2013-14]Status: DisposedITAT Raipur18 Jun 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.313/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Ashok Kumar Pinjani Through Legal Heir Rajkumari Pinjani, Shop No.3, Motibag Chowk Hospital, Raipur (C.G.)-492 001 Pan: Aqapp9837G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(4), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 139(1)Section 144Section 148Section 251(1)Section 44A

Ward-4(4), Raipur died on 08.07.2018 and notice u/s.148 of the Act was issued on 25.03.2019 which was also not responded by the legal representative of the assessee. That also, in response to the notice u/s.148 of the Act, the said legal representative of the assessee did not file ... informed about the demise of the assessee. 5. Be that as it may, at the appellate stage before the Ld. CIT(Appeals)/NFAC, the legal representative of the assessee had furnished a copy of the return of the deceased assessee for A.Y.2012-13 wherein the return of income had been computed

Subbarayalu Kannan Rajagopal, Chennai vs. Commissioner of Income Tax ( Appeals), Chennai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 477/CHNY/2025[2019-20]Status: DisposedITAT Chennai18 Jun 2025AY 2019-20

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 477/Chny/2025 िनधा"रण वष"/Assessment Year:2019-20 Shri Subbarayalu Kannan The Income Tax Officer, Rajagopal, Vs. Non-Corporate Ward 8(2), No.3, Plot No.42, Chennai Sri Dhanalakshmi Subbaraya, Rajeswari Nagar First Main, Karambakkam, Porur, Chennai – 600 116. Pan: Dtipr 0719H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Shri Kumar Chandan, Jcit सुनवाई क" तारीख/Date Of Hearing : 17.06.2025 घोषणा क" तारीख/Date Of Pronouncement : 18.06.2025

For Appellant: Shri Arjun Raj, AdvocateFor Respondent: Shri Kumar Chandan, JCIT
Section 250

this appeal. The reason stated in the petition for belated filing is that the assessee is a French Citizen and does not have any legal representative in India to guide on the legal procedures and the assessee was unaware of the legal steps required to be taken for filing

Late. Sri. Madaiah Manjunath L/H by Sri Sachidananda Swamy & Ors., Bengaluru vs. Income Tax Officer, Ward-2(3)(5), Benglauru

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 76/BANG/2025[2015-16]Status: DisposedITAT Bangalore18 Jun 2025AY 2015-16

Bench: Shri Prashant Maharishiassessment Year: 2015-16

For Appellant: Shri K. Varaprasad, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Revenue
Section 143(3)Section 159Section 292B

hence the assessment or reassessment proceedings or subsequent proceeding taken in his name is invalid. The Department must bring the legal representatives on record and continue the proceedings against them as required under and in accordance with Section 159 of the Act. In the instant case, the assessee died without ... during pendency of the Appeal. Hence, the CIT/NFAC ought to have remanded the matter with a direction to reprocess the same after bringing the Legal Representatives on record. 4. That, framing assessment or reassessment proceedings on a non- existent person is a jurisdictional defect and the same cannot be cured

Rajesh Punyani (L/H of Late Bhagwandas Punyani), Nagpur vs. ITO Ward 4(3), Nagpur

In the result, the appeal of the assessee is allowed

ITA 179/NAG/2025[2017-18]Status: DisposedITAT Nagpur09 Jun 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Surjit Kumar Saha
Section 144Section 250Section 69A

name of a deceased person is null and void, once the Revenue is aware of the death and yet proceeds without substituting the legal representatives. We also find that the assessee was a super senior citizen at the age of 92 years at the time of his death

Gaurav Vinodkumar Dugar Legal Heir of Late Vinodkumar Babulal Dugar, Ahmedabad vs. The ITO, Ward-1(1)(3)(Previously Ward- 1(2)(4)), Ahmedabad

In the result the ITA No

ITA 753/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad03 Jun 2025AY 2012-13

Bench: Dr. Brr Kumar & Ms Suchitra Kambleआयकर अपील सं./Ita Nos. 131 & 132/Ahd/2024 "नधा"रण वष"/Asstt. Years: 2010-2011 & 2011-12

For Appellant: Shri M S Chhajed, ARFor Respondent: Shri Santosh Kumar, Sr. DR
Section 139Section 148Section 151Section 44A

आयकर अपील सं./ITA Nos. 131 & 132/AHD/2024 "नधा"रण वष"/Asstt. Years: 2010-2011 & 2011-12 Late VinodkumarBabulalDugar, The Income Tax Officer, बनामVs (through legal representative Ward 1(2)(4), . Gaurav VinodkumarDugar) Ahmedabad. C/O. MS Chhajed& Co. CA, “Kamal Shanti”, Near Sardar Patel Statue, Ahmedabad-380014. PAN: AANPD6487B And आयकर

Late Vinodkumar Babulal Dugar Though His L/R Gaurav Vinodkumar Dugar, Ahmedabad vs. The Income Tax Officer, Ward-1(2)(4), Ahmedabad

In the result the ITA No

ITA 132/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad03 Jun 2025AY 2011-12

Bench: Dr. Brr Kumar & Ms Suchitra Kambleआयकर अपील सं./Ita Nos. 131 & 132/Ahd/2024 "नधा"रण वष"/Asstt. Years: 2010-2011 & 2011-12

For Appellant: Shri M S Chhajed, ARFor Respondent: Shri Santosh Kumar, Sr. DR
Section 139Section 148Section 151Section 44A

आयकर अपील सं./ITA Nos. 131 & 132/AHD/2024 "नधा"रण वष"/Asstt. Years: 2010-2011 & 2011-12 Late VinodkumarBabulalDugar, The Income Tax Officer, बनामVs (through legal representative Ward 1(2)(4), . Gaurav VinodkumarDugar) Ahmedabad. C/O. MS Chhajed& Co. CA, “Kamal Shanti”, Near Sardar Patel Statue, Ahmedabad-380014. PAN: AANPD6487B And आयकर

Late Vinodkumar Babulal Dugar Though His L/R Gaurav Vinodkumar Dugar, Ahmedabad vs. The Income Tax Officer, Ward-1(2)(4), Ahmedabad

In the result the ITA No

ITA 131/AHD/2024[2010-11]Status: DisposedITAT Ahmedabad03 Jun 2025AY 2010-11

Bench: Dr. Brr Kumar & Ms Suchitra Kambleआयकर अपील सं./Ita Nos. 131 & 132/Ahd/2024 "नधा"रण वष"/Asstt. Years: 2010-2011 & 2011-12

For Appellant: Shri M S Chhajed, ARFor Respondent: Shri Santosh Kumar, Sr. DR
Section 139Section 148Section 151Section 44A

आयकर अपील सं./ITA Nos. 131 & 132/AHD/2024 "नधा"रण वष"/Asstt. Years: 2010-2011 & 2011-12 Late VinodkumarBabulalDugar, The Income Tax Officer, बनामVs (through legal representative Ward 1(2)(4), . Gaurav VinodkumarDugar) Ahmedabad. C/O. MS Chhajed& Co. CA, “Kamal Shanti”, Near Sardar Patel Statue, Ahmedabad-380014. PAN: AANPD6487B And आयकर

Shrivastava Associates, Raipur vs. Income Tax Officer-3(1), Raipur

In the result, appeal of the assessee is allowed for statistical purposes

ITA 283/RPR/2023[2016-17]Status: DisposedITAT Raipur02 Jun 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.283/Rpr/2023 "नधा"रण वष" /Assessment Year : 2016-17 Shrivastava Associates 8, Shopping Complex, Ring Road No.1 Priyadarshini Nagar, Raipur-492 001 Pan: Abefs6510J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

Jurisdictional High Court, it was observed and held as follows: “15. The Supreme Court in the matter of Jagdish Prasad Patel (dead) Through Legal Representatives and another v. Shivnath and others4 while dealing with the provisions contained in Order 41 Rule 27 of the CPC held that the general principle

ITO Ward-44(6), New Delhi vs. Harsh Arora, Delhi

Appeal of the revenue is partly allowed for statistical purposes

ITA 902/DEL/2024[2015-16]Status: DisposedITAT Delhi30 May 2025AY 2015-16

Bench: Shri Satbeer Singh Godara, Judical Member & Shri Manish Agarwalincome Tax Officer, Shri Harsh Arora, Ward 44(6), 38-C, Road No. 73, Room No. 1808, Vs. West Punjabi Bagh, E-2 Block, Civic Centre, New Delhi-110002. New Delhi-110026 Pan: Aajpa1520C (Appellant) (Respondent) Assessee By Shri Rajeev Saxena, Adv. Ms. Sumangla Saxena, Adv. & Shri Dishant Sethi, Adv. Department By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 29/05/2025 Date Of Pronouncement 29/05/2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income Tax [Cit(A), In Short], National Faceless Appeal Centre (Nfac) Dt. 19.01.2024 In Appeal No. Cit(A), Delhi- 14/10140/2017-18 For Assessment Year 2015-16 Passed U/S 250 Of The Income Tax Act, 1961 (The Act, In Short). 2. At The Time Of Hearing, The Ld. Counsel For The Assessee, Vide Letter Dated 29Th May, 2025, Placed On Record, Submitted That The Revenue Has Filed The Appeal In The Name Of Assessee Harsh Arora Who Had Expired On 04.09.2019 I.E. Prior To The Date When The Impugned Order Was Passed By The Ld. Cit(A). He Further Submitted That The Necessary Action Was Already Taken For Bringing The Legal Representative (Lr) On Record In It Portal & Copy Of The Same Is Also Produced Before Us. It Is, Therefore, Submitted By The Ld. Ar That The Appeal Filed By The Revenue Against The Dead Person Is Void & Thus Not Maintainable & Deserves To Be Dismissed. Ito Vs. Harsh Arora

Section 159Section 2Section 2(11)Section 2(29)Section 250

when the impugned order was passed by the ld. CIT(A). He further submitted that the necessary action was already taken for bringing the legal representative (LR) on record in IT portal, and copy of the same is also produced before us. It is, therefore, submitted ... imputed on record. Section 2(11) of Code of Civil Procedure, read with section 2 (29) of the Income Tax Act, states that 'legal representative' means a person who in law represents the estate of a deceased person. 5. Section 159 of the Income Tax Act provides that

Ajay Goel, Legal Heir of Late Manju Goel, Kolkata vs. ITO, Ward - 4(4), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2450/KOL/2024[2013-14]Status: DisposedITAT Kolkata28 May 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2450/Kol/2024 Assessment Year: 2013-2014 Ajay Goel (Legal Heir Of Late Manju Goel),…Appellant Flat 4H, 4Th Floor, Lake Plaza, 277, Jessore Road, Lake Town, Kolkata-700048 [Pan:Adcpg2207N] -Vs.- Assessing Officer,…………..……….…………...Respondent National Faceless Appeal Centre (Nfac), Delhi Appearances By: Shri Soumitra Choudhury, A.R., Appeared On Behalf Of The Assessee Shri Susanta Saha, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: March 10, 2025 Date Of Pronouncing The Order: May 28, 2025 O R D E R

Section 133(6)Section 142(1)Section 147Section 148Section 68

taxmann.com 46 (Delhi), wherein the Court was of the view that - “in absence of a statutory provision, a duty cannot be cast upon legal representatives to intimate factum of death of assessee in the Income Tax Department. After all, there may be a case where the legal representatives are estranged ... record was updated or 4 Ajay Goel (Legal Heir of Late Manju Goel) not or whether the Department was made aware by the legal representatives or not is irrelevant. Nothing has been placed before the Court by the Revenue to show that there is a statutory obligation on the part