Case Law Details
Yogesh Bhomraj Porwal Vs PCIT (ITAT Pune)
Introduction: The recent order from the Income Tax Appellate Tribunal (ITAT) Pune in the case of Yogesh Bhomraj Porwal vs. Principal Commissioner of Income Tax-Central Pune (PCIT) has raised questions about the legal standing of the appellant in challenging the decision.
Detailed Analysis: The appeal challenges the DIN & Order No. ITBA/REV/F/REV5/2020-21/1030289177(1) dated 02/02/2021 of the Principal Commissioner of Income Tax-Central Pune, passed under section 263 of the Income-tax Act, 1961.
The central issue in the appeal revolves around the maintainability of the case. In the event of the death of an assessee, the right to appeal against the order vests with the legal representative [LR] of the deceased assessee. However, the ITAT Pune found that the appellant failed to establish with cogent material that he represents the estate of the deceased assessee, as required by section 2(29) of the Act read with section 2(11) of the Code of Civil Procedure [CPC].
The ITAT emphasized that the term ‘LR’ includes a person who in law represents the estate of a deceased person. The appellant, in this case, was unable to demonstrate that he meets the criteria outlined in the Act and CPC.
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