Legal representative status requires estate representation in law before tax appeal can be continued after death.
A person can continue proceedings for a deceased assessee only if he is a legal representative in law, meaning he represents or succeeds to the deceased's estate. Applying section 159 of the Income-tax Act with the corresponding statutory definitions, the tribunal held that the applicant had not established any such succession or representation of the estate. In the absence of that essential locus, he could not be recognised as the legal representative and could not pursue the appeal. The challenge therefore failed at the threshold on locus, leaving only a lawful representative of the estate entitled to proceed.
Issues: Whether the applicant could be recognised as the legal representative of the deceased assessee and continue the appeal.
Analysis: The governing scheme under section 159 of the Income-tax Act, 1961, read with the statutory definition adopted from section 2(29) of the Income-tax Act, 1961 and section 2(11) of the Code of Civil Procedure, 1908, requires that a legal representative be a person who in law represents the estate of the deceased person. The applicant did not establish that he had succeeded to or represented the deceased assessee's estate. In the absence of that essential requirement, the claim to continue the appeal could not be accepted.
Conclusion: The applicant was not entitled to be treated as the legal representative of the deceased assessee, and the appeal could not be pursued by him.
Final Conclusion: The challenge failed on the threshold issue of locus as legal representative, and the assessee's appeal stood dismissed, leaving any lawful representative of the estate free to proceed in accordance with law.
Ratio Decidendi: A person can be treated as a legal representative for the purpose of continuing proceedings only if he represents the estate of the deceased person or succeeds to it in law.
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