Sh. Harish Mahendru vs Income Tax Officer

PER SATBEER SINGH GODARA, JM

These assessee’s and Revenue’s cross appeals ITA No. 2073 & 2375/Del/2016 for assessment year 2007-08, arise against the Commissioner of Income Tax (Appeals)-17 [in short, the “CIT(A)”], New Delhi’s order dated 17.02.2016 passed in case no. 525/2014-15, involving proceedings under section 143(3)/147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Cases called twice. None appears at the assessee/appellant’s behest. He is accordingly proceeded ex-parte.

We are next informed as per the relevant information coming from the Revenue side that the assessee herein Sh. Harish Mahendru has left for heavenly adobe on 19.07.2017. We make it clear that although there is an affidavit filed by his widow Smt. Ritu on 16.04.2025, there is no indication in the case records that either she has succeeded to the estate of the deceased or she is managing the or as an intermeddler thereof; as the case may be, as per section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908 defining such a “legal representative” in very terms. There is further no material on record that the appellant herein has been proceeded against by the department under section 159 of the Act as well. The learned field authorities have also not been able to ascertain the assessee’s legal representatives.

That being the case, we reject the assessee’s and Revenue’s instant cross appeals at this stage in very terms, subject to a rider that they shall be at liberty to file a fresh appeal as and when the above statutory conditions of a “legal representative” under section 2(11) of u/s 159 of the Act are satisfied. Ordered accordingly.

All other remaining pleadings between the parties on merits stands rendered academic at this stage.

These assessee’s and Revenue’s cross appeals ITA Nos.2073 & 2375/Del/2016 are dismissed in above terms. A copy of this common order be placed in the respective case files.