Sh. Mukesh Garg Through Legal Heir Gaurav Garg vs Income Tax Officer, Ward- 51(3), New Delhi

This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-1, Coimbatore’s order dated 12.02.2026 having DIN and order no. ITBA/APL/S/250/2025-26/1085921424(1), involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

It next emerges with the able assistance coming from the Revenue side that the appellant herein Sh. Gaurav Garg claims himself to be the “legal representative” of the assessee Late Sh. Mukesh Garg, who is stated to have left for his heavenly abode on 17.05.2021. Faced with this situation, I note that there is not even an iota of indication in the appellant’s submissions that either he has succeeded to the estate of the deceased or he is managing the same 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.

That being the case, I find no merit in the appellant’s claim as “legal representative” of the deceased assessee and reject his instant appeal at this stage in very terms, subject to a rider that he shall be at liberty to file a fresh appeal as and when he either satisfies the statutory conditions of a “legal representative” under section 2(11) (supra) or he is proceeded against by the department under section 159 of the Act, whichever is earlier. Ordered accordingly.

This assessee/appellant’s instant appeal is dismissed at this stage in above terms subject to all just exceptions.