Legal representative status for deceased assessee appeal must be proved before the appeal can be entertained.

An appeal filed in the name of a deceased assessee was found not maintainable because the appellant had not established that he succeeded to the estate, managed it, or otherwise fell within the statutory definition of a legal representative. No material showed that he had been proceeded against under the provision governing representatives of a deceased person. In the absence of those statutory conditions, the claim to continue the appeal in that capacity could not be accepted, and the matter was treated as premature, with liberty to file a fresh appeal once the legal requirements were satisfied.

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Issues: Whether the appeal filed by the claimed legal representative of the deceased assessee was maintainable when the appellant had not shown that he succeeded to the estate or had otherwise been proceeded against under the relevant provisions.

Analysis: The appellant asserted that he was the legal representative of the deceased assessee, but the record did not show that he had succeeded to the estate, was managing it, or was otherwise an intermeddler within the meaning of the statutory definition. There was also no material to show that he had been proceeded against by the department under the provision dealing with legal representatives. In the absence of satisfaction of these statutory conditions, the claim to prosecute the appeal in that capacity could not be accepted.

Conclusion: The appeal was held to be not maintainable at this stage and was dismissed as premature, with liberty to file a fresh appeal upon satisfying the statutory requirements or upon being proceeded against under the relevant provision.

Final Conclusion: The Tribunal refused to entertain the appeal on the ground that the appellant had not established a valid basis to act as legal representative of the deceased assessee.

Ratio Decidendi: An appeal filed on behalf of a deceased assessee is not maintainable unless the appellant first establishes legal representative status in accordance with the statutory definition or is otherwise brought within the liability provisions governing representatives of the deceased.

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