Yogesh Bhomraj Porwal L/H of Shri Bhomraj Chandanmal Porwal, Pune V. Principal Commissioner of Income-Tax (Central), Pune

ITA 56/PUN/2021

AI Insights

The case involves an appeal by Yogesh Bhomraj Porwal, the legal heir of Bhomraj Chandanmal Porwal, against an order passed by the Principal Commissioner of Income Tax, Central Pune, under section 263 of the Income-tax Act, 1961. The appeal was dismissed on the grounds that the appellant failed to establish legal standing as a representative of the deceased's estate, as required under section 2(11) of the Code of Civil Procedure read with section 2(29) of the Income-tax Act. The court noted that the legal representative is deemed to be an assessee and can appeal against the order affecting the estate of the deceased.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136200 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 31-10-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 01-03-2021
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KEYUR PATEL LD.
• Assessee Lawyers: PRATEEK JHA LD.
• Keywords: Revision of order; Right to appeal
• Section: 263

Judgement Text

॥ आयकर अपीलीय न्यायाधिकरण, पुणे “ए” न्यायपीठ, पुणे में ॥ ITAT-Pune Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल स ं . / ITA No. 056/PUN/2021 निर्धारण वषा / Assessment Year : 2012-13 Yogesh Bhomraj Porwal L/H of Bhomraj Chandanmal Porwal Flat No.-1, Chandanbala Terrace, 26/27, Mukund Nagar, Pune–411037 PAN: ARLPP2918G . . . . . . . अपीलार्थी / Appellant बिधम / V/s Principal Commissioner of Income Tax, Central-Pune. . . . . . . प्रत्यर्थी / Respondent द्वधरध / Represented Assessee by: Mr Prateek Jha [‘Ld. AR’] Revenue by: Mr Keyur Patel [‘Ld. DR’] स ु नवाई की तारीख / Date of conclusive Hearing : 01/11/2023 घोषणा की तारीख / Date of Pronouncement : 01/11/2023 आदेश / ORDER PER G. D. PADMAHSHALI, AM; The present appeal challenges DIN & Order No. ITBA/REV/F/REV5/2020- 21/1030289177(1) dt. 02/02/2021 of Principle Commissioner of Income Tax-Central Pune, passed u/s 263 of the Income-tax Act, 1961 [for short ‘the Act’]. 2. We have heard rival contention of both the parties on the limited issue of maintainability of this appeal; and subject to rule 18 of ITAT-Rules, 1963 perused relevant material placed on records. Yogesh Bhomraj Porwal L/H of Bhomraj Chandanmal Porwal ITA No.056/PUN/2021 AY. 2012-13 ITAT-Pune Page 2 of 2 3. In case of death, the right to appeal against the impugned order vest with legal representative [for short ‘LR’] of the deceased assessee, as this LR u/s 159(3) of the Act is deemed to be an assessee. In terms of section 2(29) of the Act r.w.s 2(11) of Code of Civil Procedure [for short ‘CPC’], the ‘LR’ 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 issued in a representative character the person on whom the estate devolves on the death of the party so suing or sued. 4. The instant appeal instituted against the impugned order, in our considered view lacks the necessary legal standing of the appellant to engage in this proceedings as the appellant failed to establish with cogent material that he represents the estate of deceased assessee in terms of section 2(11) of CPC r.w.s 2(29) of the Act. For the forgoing reason, we dismiss this appeal with a leave to revive by ‘LR’ in accordance with the provisions of the Act and CPC. 5. In result, the appeal of the appellant is DISMISSED in above terms. U/r 34 of ITAT Rules, order pronounced in open court on this Wednesday 01st day of November, 2023. -S/d- -S/d- SATBEER SINGH GODARA G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER प ु णे / PUNE ; ददना ां क / Dated : 01st day of November, 2023. आदेश की प्रनिनलनप अग्रेनषि / Copy of the Order forwarded to : 1.अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT Concerned. 4. The AO, Concerned 5. DR, ITAT, Bench ‘A’, Pune 6. गार्डफ़ाइल / Guard File. Ashwini आदेशान ु सार / By Order वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय न्यायादधकरण, प ु णे / ITAT, Pune.