AI Structured Summary
Not yet generated for this judgment
Judgment
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 p arties at length. Case file perused.
It emerges during the co urse o f hearing that this is the second round of proceedings between the parties before the tribunal. We note that the earlie r 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 since the assessee herein Sh. Sanwar Mal Sharma had le ft for his heavenly abode on 05.04.2017, the same could not be proceeded further.
It is in this factual backdrop that the learned C IT-DR submits before us that the Revenue has filed it’ s instant latter appeal against the deceased assessee’s legal re presentative/ 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 manag ing it or has been proceeded u/s 159 of the Act; as the case may be, so as to satisfy the statutory te st 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 liber ty to be instituted afresh ag ainst the deceased assessee’s legal representative(s) as per law in for egoing terms.
All other remaining pleadings between the par ties stand rendered acade mic.
This Revenue’ s appeal is dismissed in above terms, subject to all just exceptions.