IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4307/Del/2024 : Asstt. Year: 2009-10 Late Sh. Anil Kumar Jain through Vs ACIT, Legal heir Smt. Monika Jain, Circle-46(1), 72, 1^st Floor, Arihant Nagar, Punjabi New Delhi-110002 Bagh, Delhi-110026 (APPELLANT) (RESPONDENT)

PAN No. AAIPJ5229Q Assessee by : Sh. Suresh Gupta, CA Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 20.01.2025 Date of Pronouncement: 20.01.2025

ORDER

This assessee’s/alleged legal heir’s appeal for Assessment Year 2009-10, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1064146187(1) dated 16.04.2024, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).

2. Heard both the parties at length. Case file perused.

3. It emerges at the outset that the appellant herein Smt. Monika Jain claims herself to be the legal representative of the deceased assessee Sh. Anil Kumar Jain who is stated to have left for his heavenly abode on 11.08.2016. Learned counsel submits that since the appellant happens to be the wife/spouse of the deceased assessee, she is entitled to file the instant appeal as his legal representative.

4. I have given my thoughtful consideration to the assessee’s foregoing arguments regarding maintainability of her instant appeal. It is made clear that neither she has proved to have satisfied the relevant statutory condition defining a legal representative u/s 2(29) of the Act r.w.s. 2(11) of the Code of Civil procedure, 1908 that she represents the estate of her deceased husband or she is the intermeddler thereof nor any action is stated to have been initiated against her u/s 159 of the Act. That being the case, the tribunal hereby rejects the applicant instant appeal for the very precise reason at this stage subject to a rider that she shall indeed at liberty to take recourse to all her legal remedies once she satisfies either of the foregoing twin conditions i.e. section 2(29) or u/s 159 of the Act; as the case may be, whichever is earlier. Ordered accordingly.

4. This assessee’s/his legal representative appeal is dismissed as pre-mature in above terms.

Order Pronounced in the Open Court on 20/01/2025.

Sd/-

(Satbeer Singh Godara)

Judicial Member Dated: 20/01/2025 *Subodh Kumar, Sr. PS*

Copy forwarded to:

1. Appellant

2. Respondent

3. CIT

4. CIT(Appeals)

5. DR: ITAT

ASSISTANT REGISTRAR